{"title":"The Influence of CEO Character on Tax Avoidance In Property And Real Estate Companies Listed on The Indonesia Stock Exchange 2020-2021","authors":"Nanda Resqy Annisa","doi":"10.57096/return.v2i05.101","DOIUrl":null,"url":null,"abstract":"This study analyzes and obtains empirical evidence on CEO character, including CEO age, CEO tenure, CEO education level, and CEO gender in tax avoidance. This study uses a sample of the property and real estate sectors listed on the Indonesia Stock Exchange (IDX) during the 2020-2021 period. The number of companies that are sampled are 64 companies with observations for two years using the purposive sampling method-the hypothesis testing of this study uses multiple regression models. The results showed that the CEO's education level and CEO's age had a positive effect on tax avoidance. While CEO tenure, gender does not affect tax avoidance.","PeriodicalId":402323,"journal":{"name":"Return : Study of Management, Economic and Bussines","volume":"27 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Return : Study of Management, Economic and Bussines","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.57096/return.v2i05.101","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 2
Abstract
This study analyzes and obtains empirical evidence on CEO character, including CEO age, CEO tenure, CEO education level, and CEO gender in tax avoidance. This study uses a sample of the property and real estate sectors listed on the Indonesia Stock Exchange (IDX) during the 2020-2021 period. The number of companies that are sampled are 64 companies with observations for two years using the purposive sampling method-the hypothesis testing of this study uses multiple regression models. The results showed that the CEO's education level and CEO's age had a positive effect on tax avoidance. While CEO tenure, gender does not affect tax avoidance.
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