Pengaruh Advertising, Capital Expenditure, Pendidikan CEO, Pendidikan CFO dan Karakter Eksekutif Terhadap Tax Avoidance
DOI:
https://doi.org/10.31004/riggs.v4i2.1572Keywords:
Advertising, Capital Expenditure, CEO Education, CFO Education, Executive Character, Tax AvoidanceAbstract
This study aims to determine the influence of advertising, capital expenditure, CEO education, CFO education, and executive character on tax avoidance. The study period used is from 2019 to 2023. The study population includes financial sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sampling technique used is purposive sampling, utilizing the Eviews 12 data analysis program. Based on the established criteria, 8 companies were identified as meeting the criteria. The analysis method used was panel data regression analysis. The results of this study indicate that advertising and capital expenditure partially influence tax avoidance, CEO education partially influences tax avoidance, CFO education does not partially influence tax avoidance, and executive character does not partially influence tax avoidance.
Downloads
References
Stawati V. Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Penghindaran Pajak. J Econ Bussines Account. 2024;7(2):4116–27.
Pratomo D, Nazar MR, Pratama RA. Pengaruh Inventory Intensity, Karakter Eksekutif, Karakteristik CEO Terhadap Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) pada Tahun 2016-2020. J Ilm Univ Batanghari Jambi. 2022;22(3):1999.
KONTAN.CO.ID. Dirjen Pajak angkat bicara soal kerugian Rp 68,7 triliun dari penghindaran pajaktle..
Muhammad Ikhlasul, Dirvi Surya Abbas, Hamdani H, Samino Hendrianto. Pengaruh Return On Asset, Sales Growth, Karakteristik Eksekutif dan Pofitabilitas Terhadap Tax Avoidance. Akuntansi. 2022;1(4):157–78.
Nurlatifah N, Purwatiningsih P. Pengaruh Capital Expenditure, Risiko Keuangan dan Pertumbuhan Penjualan terhadap Nilai Perusahaan. Akad J Mhs Ekon Bisnis. 2024;4(3):1307–16.
Himawan D. Artikel Ilmiah Artikel Ilmiah. STIE Perbanas Surabaya. 2020;(101):0–16.
Suharto SR, Dhia NR, Hasnawati H. Pengaruh Advertising, Capital Expenditure, Pendidikan Ceo Dan Pendidikan Cfo Terhadap Tax Avoidance Pada Sektor Perbankan Di Indonesia. J Akunt Trisakti. 2022;9(2):340–55.
Nguyen A. Product Market Advertising and Corporate Tax Aggressiveness. Dep Bank Financ. 2015;(January):1–64.
Fatmawati OR, Solikin A. Pengaruh Karakteristik Perusahaan Dan Beban Iklan Terhadap Tindakan Penghindaran Pajak Pada Perusahaan Manufaktur. J Substansi. 2017;1(1):123–41.
Doho SZ, Santoso EB. Pengaruh Karakteristik Ceo, Komisaris Independen, Dan Kualitas Audit Terhadap Penghindaran Pajak. Media Akunt Dan Perpajak Indones. 2020;1(2):169–84.
Fina Septa Helennia, Dirvi Surya Abbas, Hamdani Hamdani, Budi Rohmansyah. Pengaruh Competitive Advantage, Capital Intensity, Return on Asset, Thin Capitalization Terhadap Firm Value. J Mhs J Ilm Penal dan Penelit Mhs. 2022;4(4):26–40.
Bivianti V, Melania S, Nia Y. The Effect of Executive Characteristics, CEO Overconfidence, Capital Intensity on Tax Avoidance. Int Conf Bus Soc Sci. 2022;895–906.
Kalungan TR, Ilat V, Gamaliel H. Perlakuan Akuntansi Capital Expenditure Dan Revenue Expenditure Pada Pt. Putra Karangetang. Going Concern J Ris Akunt. 2017;12(2):1044–54.
Sugiyono. Metodologi Penelitian Kuantitatif, Kualitatif dan R & D. 2020.
Winarno WW. Analisis Ekonometrika dan Statistika Dengan EViews (Edisi 5) [Internet]. Vol. 102, Analisis Ekonometrika dan Statistika Dengan EViews (Edisi 5). 2017. 53–71 p. Available from: https://www.belbuk.com/analisis-ekonometrika-dan-statistika-dengan-eviews-edisi-4-p-10178.html
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Sari Putri Yani, Hamdani Hamdani, Imam Hidayat, Dirvi Surya Abbas
This work is licensed under a Creative Commons Attribution 4.0 International License.
