Open AccessTHE EFFECT OF EXECUTIVE COMPENSATION, PROFITABILITY, LEVERAGE, CAPITAL INTENSITY AND COMPANY AGE ON TAX AVOIDANCE
Author(s) -
Darmanto Darmanto,
Oktavianus Satu
Publication year - 2021
Publication title -
media akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2684-8147
pISSN - 0854-2449
DOI - 10.47202/mak.v33i02.124
Subject(s) - tax avoidance , profitability index , leverage (statistics) , stock exchange , capital intensity , business , population , executive compensation , economics , monetary economics , finance , double taxation , statistics , medicine , mathematics , environmental health , human capital , corporate governance , economic growth
The purpose of this reasearch is to find the effect of executives compensation, profitability, leverage, capital intensity and age against tax avoidance. Population in this reasearch is the company LQ45 index in Indonesia Stock Exchange period 2017-2020. The method of determining the sample used in this reasearch was purposive sampling. Total sample used in this reasearch is 120 financial report from 30 company. The Hypothesis in this research was tested using multiple regresion analysis.
The results of the study found 1) executive compensation had a significant positive effect on tax avoidance (p = 0.000), 2) profitability had no significant effect on tax avoidance (p = 0.533), 3) leverage had no significant effect on tax avoidance (p = 0.341), 4 ) capital intensity has a significant positive effect on tax avoidance (p = 0.001), 5) company age has no significant effect on tax avoidance (p = 0.846).