Journal of Applied Finance & Accounting
Vol. 7 No. 2 (2020): Publish on June 2020

THE EFFECT OF CAPITAL INTENSITY, EXECUTIVE CHARACTERISTICS, AND SALES GROWTH ON TAX AVOIDANCE

Prawati, Levana Dhia (Unknown)
Hutagalung, Jessica Pinta Uli (Unknown)



Article Info

Publish Date
20 Apr 2020

Abstract

This study aims to examine and obtain empirical evidence about the effect of capital intensity, executive character, and sales growth on tax avoidance in Indonesia public listed consumer goods industry companies over the period of 2016-2018. Using a purposive sampling method, the sample selected in this study is 30 companies. This study uses multiple linear regression analyses to examine the effect of independent variables on the dependent variable. This study shows that capital intensity and executive characteristics have significant effects on tax avoidance. Meanwhile, sales growth has no significant effect on tax avoidance.

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Journal Info

Abbrev

JAFA

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Applied Finance & Accounting (JAFA) showcases useful theoretical and methodological results with the support of interesting empirical applications in the area of Finance and Accounting. Purely theoretical and methodological research with the potential for important applications is also ...