EKSYA: Jurnal Ekonomi Syariah
Vol 4 No 1 (2023): JURNAL EKSYA: JURNAL EKONOMI SYARIAH

THE EFFECT OF EXECUTIVE CHARACTERISTICS, CONSTITUTIONAL OWNERSHIP, PROFITABILITY, AND LEVERAGE ON TAX AVOIDANCE IN COAL SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2015-2020 PERIOD

Melita Yuniza (Unknown)
Sucipto (Unknown)
Agustina Mutia (Unknown)

Article Info

Publish Date
30 Jun 2023

Abstract

This study aims to determine the influence of executive, constitutional ownership, profitability, and leverage against tax avoidance in the enterprise sub-sector coal, which memiliki owns shares sharia listed on the Indonesia Stock Exchange. The sampling technique in this study used purposive sampling. 11 coal sub-sector companies were sampled in the study during the 2015-2020 period. This research is a quantitative study using secondary data. The analysis technique in this research is panel data analysis. The results of this study indicate that the characteristics of the Executive, Constitutional Ownership, and Return on Assets affect Tax Avoidance. At the same time, the Debt to Equity Ratio does not affect Tax Avoidance.

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Journal Info
EKSYA: Jurnal Ekonomi Syariah
Website

Abbrev

eksya

Publisher

Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Subject

Economics, Econometrics & Finance

Description

EKSYA adalah Jurnal yang diterbitkan oleh Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal dengan scope ekonomi, ekonomi syariah, Hukum Ekonomi Syariah, Perbankan Syariah, keuangan syariah, dan bisnis syariah, Hukum Ekonomi dan Akuntansi ...