Research Article
The Role of Leverage as a Mediator of The Influence of Executive Character, Capital Intensity, and Sales Growth on Tax Avoidance
@INPROCEEDINGS{10.4108/eai.4-11-2022.2329730, author={Djenni Sasmita and Tubagus Ismail and Muhammad Taqi and Rudi Zulfikar}, title={The Role of Leverage as a Mediator of The Influence of Executive Character, Capital Intensity, and Sales Growth on Tax Avoidance}, proceedings={Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia}, publisher={EAI}, proceedings_a={ICOSTELM}, year={2023}, month={9}, keywords={leverage executive character capital intensity sales growth tax avoidance}, doi={10.4108/eai.4-11-2022.2329730} }- Djenni Sasmita
Tubagus Ismail
Muhammad Taqi
Rudi Zulfikar
Year: 2023
The Role of Leverage as a Mediator of The Influence of Executive Character, Capital Intensity, and Sales Growth on Tax Avoidance
ICOSTELM
EAI
DOI: 10.4108/eai.4-11-2022.2329730
Abstract
The purpose of this research is to examine the role of leverage as a moderator of the influence of executive character, capital intensity, and sales growth on tax avoidance in companies listed on the Indonesia Stock Exchange in the Basic And Chemical Industries sub-sector from 2018 to 2021. Purposive sampling was used to gather 22 companies that met the sampling requirements from 95 manufacturing companies listed on the Indonesia Stock Exchange in the basic and chemical industry sub-sectors. In this work, panel data regression analysis and the Sobel test were utilized to collect data.The findings revealed that (1) leverage is unable to mediate the influence of executive personality on tax avoidance, (2) leverage is unable to mediate the influence of capital intensity on tax avoidance, and (3) leverage is unable to mediate the influence of sales growth on tax avoidance.
