Proceedings of the 1st International Conference on Applied Economics and Social Science (ICAESS 2019)

The Effect of Firm Size, ROA and Executive Character on Tax Avoidance

Authors
Ely Kartikaningdyah
Corresponding Author
Ely Kartikaningdyah
Available Online December 2019.
DOI
https://doi.org/10.2991/icaess-19.2019.23How to use a DOI?
Keywords
tax avoidance; firm size; ROA; executive character; agency theory
Abstract
Tax avoidance is a practice that impedes state revenues because the country's biggest income comes from taxes. This study aims to examine firm size, Return on asset (ROA) and executive character towards tax avoidance. The test results showed that firm size had no effect on tax avoidance, while ROA and executive character had a significant negative effect on tax avoidance. These results provide an understanding that the greater the value of ROA and the more executives dare to take risks, the level of tax avoidance by the company will increase. This study has limitations in terms of the number and measurement of variable data, so that the next researcher adds variables that are thought to influence tax avoidance such as political connections, fixed asset intensity and inventory intensity. In addition, adding the amount of data in the form of quarterly financial statements to find out more detailed company characteristics.
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This is an open access article distributed under the CC BY-NC license.

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Proceedings
1st International Conference on Applied Economics and Social Science (ICAESS 2019)
Part of series
Advances in Social Science, Education and Humanities Research
Publication Date
December 2019
ISBN
978-94-6252-860-4
ISSN
2352-5398
DOI
https://doi.org/10.2991/icaess-19.2019.23How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Ely Kartikaningdyah
PY  - 2019/12
DA  - 2019/12
TI  - The Effect of Firm Size, ROA and Executive Character on Tax Avoidance
BT  - 1st International Conference on Applied Economics and Social Science (ICAESS 2019)
PB  - Atlantis Press
SP  - 238
EP  - 245
SN  - 2352-5398
UR  - https://doi.org/10.2991/icaess-19.2019.23
DO  - https://doi.org/10.2991/icaess-19.2019.23
ID  - Kartikaningdyah2019/12
ER  -