Proceedings of the Unima International Conference on Social Sciences and Humanities (UNICSSH 2022)

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The Effect of Executive Character, Capital Intensity, Sales Growth, and Financial Distress on Tax Avoidance

Authors
Kiswanto1, *, Thoyyibatul Ulfah Shofiyyana Hidayah1
1Accounting Department, Faculty of Economics, Semarang State University, Semarang, Indonesia
*Corresponding author. Email: kiswanto@mail.unnes.ac.id
Corresponding Author
Kiswanto
Available Online 17 January 2023.
DOI
10.2991/978-2-494069-35-0_122How to use a DOI?
Keywords
Tax Avoidance; Executive Character; Capital Intensity; Sales Growth; Financial Distress
Abstract

This study aims to test empirically the effect of executive character, capital intensity, sales growth, and financial distress on tax avoidance. The population used in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018–2020. Sampling of the population used purposive sampling technique so as to produce a total sample of 64 companies with 182 units of analysis after outliers. Collection techniques The data in this study used documentation techniques. The data obtained are sourced from www.idx.co.idor the official website of each sample company. Data analysis using panel data regression with Microsoft Excel and Eviews version 9. The results of the study prove that the empirical character variable has a significant positive effect on tax avoidance, empirically capital intensity has a significant negative effect on tax avoidance, while sales growth and financial distress do not. Effect on tax avoidance.

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 Unima International Conference on Social Sciences and Humanities (UNICSSH 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
17 January 2023
ISBN
10.2991/978-2-494069-35-0_122
ISSN
2352-5398
DOI
10.2991/978-2-494069-35-0_122How to use a DOI?
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.

Cite this article

risenwbib
TY  - CONF
AU  - Kiswanto
AU  - Thoyyibatul Ulfah Shofiyyana Hidayah
PY  - 2023
DA  - 2023/01/17
TI  - The Effect of Executive Character, Capital Intensity, Sales Growth, and Financial Distress on Tax Avoidance
BT  - Proceedings of the Unima International Conference on Social Sciences and Humanities (UNICSSH 2022)
PB  - Atlantis Press
SP  - 1014
EP  - 1022
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-35-0_122
DO  - 10.2991/978-2-494069-35-0_122
ID  - 2023
ER  -