Research Article
Tax Avoidance Level: Executive Characteristic, Independent Commissioner and Profitability in Indonesia Manufacture Company
@INPROCEEDINGS{10.4108/eai.26-3-2019.2290694, author={Giawan Nur Fitria and Ariza Roni Taufik}, title={Tax Avoidance Level: Executive Characteristic, Independent Commissioner and Profitability in Indonesia Manufacture Company}, proceedings={Proceedings of the First Annual Conference of Economics, Business, and Social Science, ACEBISS 2019, 26 - 30 March, Jakarta, Indonesia}, publisher={EAI}, proceedings_a={ACEBISS}, year={2020}, month={2}, keywords={executive characteristics independent commissioner profitability citor}, doi={10.4108/eai.26-3-2019.2290694} }- Giawan Nur Fitria
Ariza Roni Taufik
Year: 2020
Tax Avoidance Level: Executive Characteristic, Independent Commissioner and Profitability in Indonesia Manufacture Company
ACEBISS
EAI
DOI: 10.4108/eai.26-3-2019.2290694
Abstract
This research investigates the relationship between tax avoidance with executive characteristics, independent commissioner and profitability at manufacture firm in Indonesia. Tax avoidance was difference measure by using corporate tax to return ratio (CTTOR). This ratio present for tax avoidance level, in which higher CTTOR means the lower tax avoidance level. This study was using 20 manufacture firms in Indonesia. There were 80 annual reports data. This research used multiple regressions linear with SPSS 23 for tool analysis. The result shows the executive characteristics has negative impact but not significant to tax avoidance. Independence commissioner and profitability have positive significant effect to tax avoidance. Besides, size and total asset turn over and leverage has relationship with tax avoidance.
