Proceedings of the International Conference on Intellectuals’ Global Responsibility (ICIGR 2022)

Tax Avoidance in Indonesia: The Role of Executive Character and Capital Intensity

Authors
Herman Ernandi1, *, Santi Rahma Dewi1, Evinka Wijayanti1, Akhmad Mulyadi1, Puspa Lely Ramadhania2
1Universitas Muhammadiyah Sidoarjo, Sidoarjo, Indonesia
2STIESIA Surabaya, Surabaya, Indonesia
*Corresponding author. Email: difal_dieys@yahoo.co.id
Corresponding Author
Herman Ernandi
Available Online 22 May 2023.
DOI
10.2991/978-2-38476-052-7_43How to use a DOI?
Keywords
Executive Character; Capital Intensity; Tax Avoidance; Property and Real Estate Sector Service Company
Abstract

This study aimed to determine the effect of executive character and capital intensity on tax avoidance in property and real estate sector service companies listed on the Indonesia Stock Exchange from 2016–2019. Using a sample of 15 companies and multiple linear regression with SPSS version 27, the results indicated that both executive character and capital intensity have an effect on tax avoidance. These findings have implications for understanding the factors that influence tax avoidance in the property and real estate sector in Indonesia.

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 International Conference on Intellectuals’ Global Responsibility (ICIGR 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
22 May 2023
ISBN
978-2-38476-052-7
ISSN
2352-5398
DOI
10.2991/978-2-38476-052-7_43How 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

TY  - CONF
AU  - Herman Ernandi
AU  - Santi Rahma Dewi
AU  - Evinka Wijayanti
AU  - Akhmad Mulyadi
AU  - Puspa Lely Ramadhania
PY  - 2023
DA  - 2023/05/22
TI  - Tax Avoidance in Indonesia: The Role of Executive Character and Capital Intensity
BT  - Proceedings of the International Conference on Intellectuals’ Global Responsibility (ICIGR 2022)
PB  - Atlantis Press
SP  - 389
EP  - 397
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-052-7_43
DO  - 10.2991/978-2-38476-052-7_43
ID  - Ernandi2023
ER  -