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

https://doi.org/10.57096/return.v2i05.101
CEO Age CEO Tenure CEO Education Level CEO Gender Tax Avoidance

Authors

  • Nanda Resqy Annisa Accounting Major of International Class Program, Faculty of Economics and Business, Trisakti University, Jakarta, Indonesia
  • Hasnawati Hasnawati
    [email protected]
    Accounting Major of International Class Program, Faculty of Economics and Business, Trisakti University, Jakarta, Indonesia
Vol. 2 No. 5 (2023): Return : Study of Management, Economic And Bussines
Articles
May 23, 2023

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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.