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Tax Avoidance of Companies in The Sri Kehati Index

Author

Listed:
  • Dwi Septa Aryani

    (Faculty of Economics and Business, Tridinanti University, Palembang, Indonesia)

  • Crystha Armereo

    (Faculty of Economics and Business, Tridinanti University, Palembang, Indonesia)

Abstract

Purpose: The aim of this study is to find out the extent to which executive character, firm size, and fixed asset intensity influence tax avoidance. Design/Methodology/Approach: This research uses quantitative methods. The research population consisted of 25 companies listed on the Sri Kehati Index. The sample in this study was made up of 13 companies. The sampling technique used was purposive sampling. The analytical method used in this research is multiple linear regression. Particular Implication: These research findings would deepen understanding, assist businesses in deciding how to approach their tax policies, and provide information to the government as it formulates tax laws to close loopholes that allow for tax avoidance. Originality/Value: This research uses a different company from the previous research, so it is hoped that it can provide broader insight into tax avoidance practices. Paper Type: Research Paper.

Suggested Citation

  • Dwi Septa Aryani & Crystha Armereo, 2024. "Tax Avoidance of Companies in The Sri Kehati Index," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, vol. 6(2), pages 99-108, December.
    • Handle: RePEc:aan:journl:v:6:y:2024:i:2:p:99-108
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    More about this item

    Keywords

    Tax Avoidance; Executive Character; Firm Size; Fixeds Asset Intensity;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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