PENGARUH PROFITABILITAS DAN KARAKTER EKSEKUTIF TERHADAP TAX AVOIDANCE (Studi empiris perusahaan manufaktur yang terdaftar BEI 2015 - 2017)
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Institusion
Universitas Muhammadiyah Malang
Author
Ningsih, Isti
Subject
HG Finance
Datestamp
2019-08-22 04:18:33
Abstract :
The research aims to analyze the effect of profitability, and executive character on tax avoidance. Data were collected from all companies manufacture listed in Indonesia Stock Exchange (IDX) from 2015 to 2017. The analysis method of this research used multiple regression with purposive sampling technique to get a sample of 54 companies. The results of the study showed that profitability and executive character simultaneously affect a significant on tax avoidance. Partially, profitability and executive character had a positive significant effect a tax avoidance.
The research aims to analyze the effect of profitability, and executive character on tax avoidance. Data were collected from all companies manufacture listed in Indonesia Stock Exchange (IDX) from 2015 to 2017. The analysis method of this research used multiple regression with purposive sampling technique to get a sample of 54 companies. The results of the study showed that profitability and executive character simultaneously affect a significant on tax avoidance. Partially, profitability and executive character had a positive significant effect a tax avoidance.
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