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Journal of Taxation Analysis and Review

Vol 4 No 1 (2023): Agustus

Muhammad Rafli Gindara (Sekolah Tinggi Ilmu Ekonomi Sutaatmadja, Subang, Indonesia)
Indah Umiyati (Sekolah Tinggi Ilmu Ekonomi Sutaatmadja, Subang, Indonesia)
Sri Mulyati (Sekolah Tinggi Ilmu Ekonomi Sutaatmadja, Subang, Indonesia)

Publish Date
31 Oct 2023

The purpose of this study was to examine the effect of thin capitalization, executive character and firm size on tax avoidance. This study uses a population of construction and real estate companies listed on the Indonesia Stock Exchange for the period 2016 – 2020. The sampling method used is purposive sampling. Hypothesis testing used in this study used panel data regression analysis. The research method used in this research is a quantitative research. Hypothesis testing using the E Views 9 application. The results show that the Thin Capitalization variable has a positive effect on tax avoidance, while the executive character and company size variables have no effect on tax avoidance.

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