Pengaruh Thin Capitalization dan Karakter Eksekutif Terhadap Tax Avoidance Total View This Week0
Institusion
Universitas Katolik Musi Charitas
Author
Anggara, Nyoman Bayu
Subject
TD Environmental technology. Sanitary engineering
Datestamp
2024-01-29 02:46:37
Abstract :
ABSTRACT
This study aims to determine the effect of thin capitalization and executive character on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The data used is secondary data. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange. The data collection technique used was purposive sampling, obtaining 75 samples. Hypothesis testing using multiple linear regression analysis. The research results obtained that thin capitalization and executive character affect tax avoidance.
Keywords: Thin Capitalization, Executive Character, Tax Avoidance.