AKRUAL: Jurnal Akuntansi
Vol 10 No 2 (2019): AKRUAL: Jurnal Akuntansi

The Influence of Thin Capitalization and The Executives Characteristics Toward Tax Avoidance by Manufacturers Registered on ISE in 2011-2015

Dewi Prastiwi (Universitas Negeri Surabaya)
Renni Ratnasari (Universitas Negeri Surabaya)

Article Info

Publish Date
29 Apr 2019


This study aims to analyze the effect of thin capitalization and executives characteristics based on tax avoidance. The sample consists of 38 manufacturing companies listed on the Indonesia Stock Exchange in 2011-2015 and they will be determined by several criteria. The results of multiple regression analysis shows that the thin capitalization and executives characteristics positively affect tax avoidance. These results are consistent with the view that companies tend to increase interest of their debt (thin capitalization) to minimize the tax burden and the executives characteristics has an important role in the action.

Copyrights © 2019

Journal Info





Economics, Econometrics & Finance


AKRUAL: Jurnal Akuntansi is a peer-reviewed journal that is managed and published by Department of Accounting, Universitas Negeri Surabaya. AKRUAL is published periodically (twice a year) in April and October with six articles each time published (12 articles per year). AKRUAL: Jurnal ...