Tax Avoidance in Indonesia: The Role of Executive Character and Capital Intensity

Herman Ernandi; Santi Rahma Dewi; Evinka Wijayanti; Akhmad Mulyadi; Puspa Lely Ramadhania

doi:10.2991/978-2-38476-052-7_43

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Tax Avoidance in Indonesia: The Role of Executive Character and Capital Intensity

Authors

Herman Ernandi¹^{, *}, Santi Rahma Dewi¹, Evinka Wijayanti¹, Akhmad Mulyadi¹, Puspa Lely Ramadhania²

¹Universitas Muhammadiyah Sidoarjo, Sidoarjo, Indonesia

²STIESIA Surabaya, Surabaya, Indonesia

^*Corresponding author. Email: difal_dieys@yahoo.co.id

Corresponding Author

Herman Ernandi

Available Online 22 May 2023.

DOI: 10.2991/978-2-38476-052-7_43 How to use a DOI?
Keywords: Executive Character; Capital Intensity; Tax Avoidance; Property and Real Estate Sector Service Company
Abstract: This study aimed to determine the effect of executive character and capital intensity on tax avoidance in property and real estate sector service companies listed on the Indonesia Stock Exchange from 2016–2019. Using a sample of 15 companies and multiple linear regression with SPSS version 27, the results indicated that both executive character and capital intensity have an effect on tax avoidance. These findings have implications for understanding the factors that influence tax avoidance in the property and real estate sector in Indonesia.
Copyright: © 2023 The Author(s)
Open Access: Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title: Proceedings of the International Conference on Intellectuals’ Global Responsibility (ICIGR 2022)
Series: Advances in Social Science, Education and Humanities Research
Publication Date: 22 May 2023
ISBN: 978-2-38476-052-7
ISSN: 2352-5398
DOI: 10.2991/978-2-38476-052-7_43 How to use a DOI?
Open Access: Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

ris enw bib

TY  - CONF
AU  - Herman Ernandi
AU  - Santi Rahma Dewi
AU  - Evinka Wijayanti
AU  - Akhmad Mulyadi
AU  - Puspa Lely Ramadhania
PY  - 2023
DA  - 2023/05/22
TI  - Tax Avoidance in Indonesia: The Role of Executive Character and Capital Intensity
BT  - Proceedings of the International Conference on Intellectuals’ Global Responsibility (ICIGR 2022)
PB  - Atlantis Press
SP  - 389
EP  - 397
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-052-7_43
DO  - 10.2991/978-2-38476-052-7_43
ID  - Ernandi2023
ER  -

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