Do the Executive Characters and Leverage can affect Tax Avoidance?: Evidence from Indonesia Mining and Coal Listed Companies
Main Article Content
Abstract
This study aims to determine whether the executive characters and leverage can affect tax avoidance in Indonesia Mining and Coal Listed Companies. The factors tested in this study were the executive character and leverage with the proxies corporate risk and debt to equity, respectively, as independent variables. Meanwhile, tax avoidance is proxied by cash effective tax rate as the dependent variable.The research data are taken from 112 financial statements of 28 Indonesian Mining and Coal Companies that listed on the Indonesia Stock Exchange in the period 2016 - 2019. The data are analyzed by using panel data regression analysis.The research results show that that executive characteristic has significant positive effect on tax avoidance. In constrast, the leverage has not effect on tax avoidance.
Downloads
Download data is not yet available.
Metrics
Metrics Loading ...
Article Details
How to Cite
et. al., E. K. . (2021). Do the Executive Characters and Leverage can affect Tax Avoidance?: Evidence from Indonesia Mining and Coal Listed Companies. Turkish Journal of Computer and Mathematics Education (TURCOMAT), 12(11), 1418–1425. https://doi.org/10.17762/turcomat.v12i11.6055
Issue
Section
Research Articles
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
