THE EFFECT OF PROFITABILITY, EXECUTIVE CHARACTER AND COMPANY SIZE ON TAX AVOIDANCE
Main Article Content
Dani Sopian
Wulan Laelasari
Intan Pramesti Dewi
on tax avoidance in companies in the primary consumer goods sector (consumer noncyclical) listed on the Indonesia Stock Exchange for the period 2018-2022. The population in this study was 70 companies. This study used 40 companies in the primary consumer goods sector (consumer noncyclical) listed on the IDX, the sampling technique used was the proportionate stratified random sampling technique from the period 2018-2022 with a sample number of 200 data. The data used are quantitative data sourced from secondary data, then the data collected are analyzed using descriptive analysis methods and multiple linear regression analysis followed by multicollinearity tests, autocorrelation tests, heteroscedasticity tests, normality tests and correlation analysis. Based on the results of the study shows that simultaneously profitability, executive character and company size have an insignificant effect on tax avoidance. And the test results partially show that profitability has a significant positive effect on tax avoidance, executive character has a positive effect is not significant and company size has a negative effect is not significant on tax avoidance.
Darmawan, I G H and Sukartha I M. 2014. "The Effect of Corporate Governance, Leverage, Return on Assets and Company Size on Tax Avoidance". E-Journal of Accounting Udayana University 9.1.
Dewinta, I A R and Setiawan P E. 2016. "The Effect of Company Size, Company Age, Profitability, Leverage and Sales Growth on Tax Avoidance". E-Journal of Accounting Udayana University, Vol. 14.3, March (2016), pages 1584 – 1613.
Guire, Sean Mc Dechun Wang and Ryan Wilson. 2011. Dual Class Ownership and Tax Avoidance. American Taxation Association Midyear Meeting: Jata Conference. 2011.
Hanafi, Umi and Puji Harto, 2014. "Analysis of the Effects of Executive Compensation, Executive Shareholding, and Executive Risk Preferences on Corporate Tax Avoidance". Diponegoro Journal of Accouting, Vol. 3, No.2, pp. 1-11.
Kartana, I Wayan and Ni Gusti Agung Sri Wulandari. 2018. "The Effect of Executive Character, Corporate Characteristics and Corporate Governance on Tax Avoidance". KRISNA Journal: Collection of Accounting Research; Vol. 10, No. 1 July 2018.
Kurniasih, Tommy and Sari M Ratna Maria. 2013. "The Effect of Return on Assets, Leverage, Corporate Governance, Company Size and Fiscal Loss Compensation on Tax Avoidance". Journal Volume 18, No.1/2013.
Kushariadi, B and Son R N. 2018. "Good Corporate Governance, Leverage, Company Size and Tax Avoidance". Journal of Islamic Finance and Accounting, 1 (2), 1-18.
Oktamawati, Mayarisa, 2017. "The Effect of Executive Character, Audit Committee, Company Size, Leverage, Sales Growth and Profitability on Tax Avoidance". Journal of Business Accounting, Vol. 15, No. 1, March 2017.
Pohan, Chairil. A. 2016. Tax Management: Tax Strategy and Business Revised Edition. Jakarta: PT. Gramedia Main Library.
Pratomo, Dudi and Hervita Triswidyaria, 2020. "The Effect of Transfer Pricing and Executive Character on Tax Avoidance". Journal of Actual Accounting, Vol.8, No. 1 February 2021.
Prastiti, Anaindyah and Wahyu Meiranto, 2013. "The Effect of Characteristics, Board of Commissioners and Audit Committee on Profit Management". E-Journal of Diponegoro University. 2020): 1-10.
Primasari, N H. 2019. "The Effect of Leverage, Company Size, Profitability, Sales Growth, Proportion of Independent Commissioners and Audit Quality on Tax Avoidance (Empirical Study on Manufacturing Companies listed on the Indonesia Stock Exchange for the 2014-2016 Period)". Journal of Accounting and Finance FEB Budi Luhur University Vol. 8 (1).
Rozak, Tresna Shah et al., 2018. "The Effect of Profitability, Liquidity and Leverage on Tax Avoidance (Empirical Study on Manufacturing Companies in Various Industrial Sectors listed on the Indonesia Stock Exchange for the period 2013-2017)". Accounting Study Program, Faculty of Economics, Pakuan University.
Sarmo Sulaiman, et al. 2020. "The Effect of Institutional Ownership, Proportion of Independent Board of Commissioners, Company Size and Leverage on Profit Management". JIAI (Indonesian Scientific Journal of Accounting), ISSN 2528-6501 Vol. 5, No. 2
Sarra. Hustna Dara, 2017. "The Effect of Accounting Conservatism, Audit Committee and Independent Board of Commissioners on Tax Avoidance". (Study on Manufacturing Companies on Indonesia Stock Exchange)". Scientific Journal of Accounting Vol. 1, No. 2.
Sugiyono. 2017. Quantitative, Qualitative, and Mixed Methods. Bandung: Alfabeta.
Sujana, I Ketut and Ni Putu Winda Ayuningtyas. 2018. "The Effect of Proportion of Independent Commissioners, Leverage, Sales Growth and Profitability on Tax Avoidance". ISSN: 2302-8556. E-Journal of Accounting Udayana University, VOL.25. 3.December (2018): 1884-1912.
Suwito, Edy and Arleen Herawaty. 2005. Analysis of the Effect of Company Characteristics on Profit Leveling Actions Carried Out by Companies Listed on the Indonesia Stock Exchange. National Symposium on Accounting VIII. Solo.
Vestari, M and Noor F D. 2013. Analysis of Financial Ratios and Measures, Financial Distress Predictions and Investor Reactions. Accrual Journal of Accounting, 5(1),25-42.
