The Influence of CEO Character on Tax Avoidance In Property And Real Estate Companies Listed on The Indonesia Stock Exchange 2020-2021

Authors

  • Nanda Resqy Annisa Accounting Major of International Class Program, Faculty of Economics and Business, Trisakti University, Jakarta
  • Hasnawati Hasnawati Accounting Major of International Class Program, Faculty of Economics and Business, Trisakti University, Jakarta

DOI:

https://doi.org/10.57096/return.v2i05.101

Keywords:

CEO Age, CEO Tenure, CEO Education Level, CEO Gender, Tax Avoidance

Abstract

This study analyzes and obtains empirical evidence on CEO character, including CEO age, CEO tenure, CEO education level, and CEO gender in tax avoidance. This study uses a sample of the property and real estate sectors listed on the Indonesia Stock Exchange (IDX) during the 2020-2021 period. The number of companies that are sampled are 64 companies with observations for two years using the purposive sampling method-the hypothesis testing of this study uses multiple regression models. The results showed that the CEO's education level and CEO's age had a positive effect on tax avoidance. While CEO tenure, gender does not affect tax avoidance.

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Published

2023-05-23

Issue

Vol. 2 No. 5 (2023): Return : Study of Management, Economic And Bussines

Section

Articles

License

Copyright (c) 2023 Nanda Resqy Annisa, Hasnawati

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.