Image of PENGARUH BOOK TAX GAP, KARAKTER EKSEKUTIF DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021

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PENGARUH BOOK TAX GAP, KARAKTER EKSEKUTIF DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021

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The survival of a company depends on the support of stakeholders, this support must be sought and this is one of the activities of the company, so it can be said that the more or the stronger the support of stakeholders, the more it will be directly proportional to the company's efforts to adapt. This study aims to determine the Effect of Book Tax Gap, Executive Character, Leverage on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange in the 2017-2021 period. Book Tax Gap is proxied on the basis of temporary differences with total assets, Executive Character is proxied by Corporate Risk and Leverage is proxied by the Debt Equity Ratio, and Tax Avoidance is proxied by the Effective Tax Rate. The type of study is a quantitative study with a descriptive and associative approach. Samples were taken using purposive sampling from 22 companies where the observation period was 5 years, so that 110 samples were obtained. The results of the study using panel regression data obtained the best model, namely the Common Effect Model by showing that the Book Tax Gap and Executive Character variables had a significant prob value of 0.05 , on all variables have a positive coefficient value. While simultaneously Book Tax Gap, Executive Character and Leverage are able to influence Tax Avoidance because the value of Fcount

Availability
Inventory Code Barcode Call Number Location Status
2307006673T130566T1305662023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T1305662023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya.,
Collation
v, 107 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak
Specific Detail Info
-
Statement of Responsibility
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No other version available

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