THE EFFECT OF EXECUTIVE CHARACTERISTICS AND COMPANY CHARACTERISTICS ON TAX AVOIDANCE IN CIGARETTE SUB SECTOR COMPANIES

Mega Yuni Lestari, Arief Tri Hardiyanto, Abdul Kohar, Supriyanto Supriyanto

Abstract


Tax avoidance is a legal tax avoidance effort that does not violate tax regulations by taxpayers by looking for regulatory weaknesses (loopholes) to reduce the amount of tax. Tax avoidance measures are taken to minimize the taxes that must be paid by the company. The purpose of this study was to analyze the effect of executive character on tax avoidance, the effect of firm size on tax avoidance, the effect of leverage on tax avoidance, the effect of capital intensity on tax avoidance, and the effect executive character, firm size, leverage, and capital intensity simultaneously on tax avoidance. This study examines the cigarette sub-sector companies listed on the Indonesia Stock Exchange for the period 2015 – 2019 using quarterly financial reports. The type of research used is verification research with explanatory survey method using secondary data. The sampling method used purposive sampling method. The analytical method used is descriptive statistical analysis and multiple linear regression analysis using SPSS 24. The tests carried out are descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results showed that executive character had a positive effect on tax avoidance, firm size had a negative effect on tax avoidance, leverage had no effect on tax avoidance, capital intensity had a positive effect on tax avoidance, and executive character, firm size, leverage, and capital intensity simultaneously affect tax avoidance.


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