Pengaruh fixed asset intensity, karakter eksekutif, leverage dan thin capitalization terhadap penghindaran pajak (studi empiris pada perusahaan sektor consumer non-cyclicals yang terdaftar di bursa efek indonesia tahun 2021-2023
Abstract
This research is a quantitative study that aims to determine how fixed asset intensity, executive character, leverage and thin capitalization affect tax avoidance. The population in this study are non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2021-2023, with a total sample of 105, sample data consisting of 35 companies with a research period of 3 years with purposive sampling technique. The data processing technique used is EViews 12. Tax avoidance is proxied by the cash effective tax rate (CETR) which is the cash paid in cash in paying taxes. The results of this study indicate that fixed asset intensity and leverage have no positive effect on tax avoidance, while executive character and thin capitalization have a negative effect on tax avoidance. The Adjusted R-square results show that fixed asset intensity, executive character, leverage and thin capitalization have a significant effect on tax avoidance, which is 0.3475 or 34.75%.
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