CD Skripsi
PENGARUH LEVERAGE, KARAKTER EKSEKUTIF, UKURAN PERUSAHAAN, DAN DERIVATIF KEUANGAN TERHADAP TAX AVOIDANCE
This research aims to test and analyze the influence of leverage, executive
character, company size, and financial derivatives on tax avoidance in
manufacturing sector companies listed on the Indonesian stock exchange during
the 2019-2022 period with a population of 217 companies using a purposive
sampling technique which produces a sample of 16 companies. The data analysis
method used is multiple linear regression. The research results show that
executive character has an effect on tax avoidance, while leverage, company size
and financial derivatives have no effect on tax avoidance.
Keywords : Tax avoidance. Leverage. Executive Character. Company Size.
Financial Derivatives.
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