Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Journal of Applied Finance & Accounting
Jessica Pinta Uli Hutagalung
Accounting Department, Faculty of Economics and Communication, Universitas Bina Nusantara Jl. K.H. Syahdan No. 9, Kemanggisan, Jakarta, 021 – 534 5830, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
THE EFFECT OF CAPITAL INTENSITY, EXECUTIVE CHARACTERISTICS, AND SALES GROWTH ON TAX AVOIDANCE Levana Dhia Prawati; Jessica Pinta Uli Hutagalung
Journal of Applied Finance & Accounting Vol. 7 No. 2 (2020): Publish on June 2020
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v7i2.6378

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.
Co-Authors Levana Dhia Prawati