PENGARUH CORPORATE OWNERSHIP, KARAKTERISTIK EKSEKUTIF, DAN INTENSITAS ASET TETAP TERHADAP TAX AVOIDANCE

Abstract

ABSTRACT

The appropriate of this study was to resolve  the effect of Corporate Ownership, Executive Personality, and Intensity of Fixed Assets on Tax Avoidance in Manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016 until 2018. This type of research is classified quantitative research, to be exact, the associative research. The population used is manufacturing companies listed on the Stock Exchange during the 2016-2018 period. The sample used in this study was purposive sampling. The method used is quantitative with multiple linear regression analysis techniques because it uses hypothesis testing through measurement of variables in the form of numbers. This study uses family ownership variables, executive characteristics, and fixed asset intensity. The results showed that the results of family ownership had no effect on tax avoidance, while executive characteristics and asset intensity continued to influence tax avoidance.

 

Key words: Family Ownership, Executive Characteristics, Fixed Asset Intensity, Tax Avoidance.