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 UIN Sulthan Thaha Saifuddin Jambi
  • Sucipto UIN Sulthan Thaha Saifuddin Jambi
  • Agustina Mutia UIN Sulthan Thaha Saifuddin Jambi
Keywords: Tax Avoidance, Executive Characteristics, Constitutional Ownership, Return On Assets and Debt to Equity Ratio

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.

Published
2023-06-30
How to Cite
Melita Yuniza, Sucipto, & Agustina Mutia. (2023). 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. EKSYA : Jurnal Ekonomi Syariah, 4(1), 49-61. https://doi.org/10.56874/eksya.v4i1.1149