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

Nanda Resqy Annisa
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引用次数: 2

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.
2020-2021年印尼证券交易所上市房地产公司CEO性格对避税的影响
本研究分析并获得了CEO性格(CEO年龄、CEO任期、CEO受教育程度、CEO性别)对避税的影响的实证证据。本研究使用了2020-2021年期间在印度尼西亚证券交易所(IDX)上市的房地产和房地产行业的样本。采用有目的抽样方法,对64家公司进行了为期两年的观察,本研究的假设检验采用多元回归模型。结果表明,CEO受教育程度和CEO年龄对企业避税有正向影响。而CEO任期、性别对避税没有影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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