Optikasari, Safarida and Trisnawati, Rina (2020) PENGARUH KARAKTERISTIK EKSEKUTIF, FAMILY OWNERSHIP, PROFITABILITAS DAN REAL EARNING MANAGEMENT TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018). In: Seminar Nasional dan Call For Paper 2020 : “Paradigma Pengembangan Ekonomi Kreatif di Era 4.0”. STIE Widya Wiwaha, Yogyakarta, pp. 117-132. ISBN 978-602-51174-9-7
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Abstract
The company's ability to generate profits is the most important factor of the company. While tax for companies is an expense that can reduce the company's net profit. So, for the companies to pay taxes must be considered by carefully because the tax burden greatly affects the survival of the company. This study aims to analyze and test the effect of executive characteristics, family ownership, profitability, and real earning management on tax avoidance in Manufacturing companies listed on the Indonesia Stock Exchange (IDX). The samples of this study were 192 Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2016 to 2018. The sampling method was a purposive sampling method. The analysis in this research was multiple linear analysis methods. The results of this study indicate that executive characteristics and real earnings management do not affect tax avoidance. While profitability and family ownership have effect on tax avoidance. Keywords: Tax Avoidance, Executive Character, Family Ownership, Profitability, Real Earning Management.
| Item Type: | Book Section |
|---|---|
| Subjects: | B. Manajemen > Manajemen Keuangan |
| Divisions: | S1 Manajemen |
| Depositing User: | Library STIE Widya Wiwaha |
| Date Deposited: | 27 Jan 2020 04:32 |
| Last Modified: | 05 Feb 2020 02:12 |
| URI: | http://eprint.stieww.ac.id/id/eprint/1097 |
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