The Effect of Executive Characteristics and Financial Constraints on Tax Avoidance:
Shifa Nabila,
Nurul Aisyah Rachmawati
Abstract:This study aimed to examine the effect of executive characteristics and financial constraints on tax avoidance. our proxies for Executive characteristics are a corporate risk, and the proxy for the financial constraint is FINCON value using confirmatory analysis of combines these three measures net debt ratio, interest coverage ratio, and dividend payout ratio. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange on the observation period 2016- 2018. The method used is… Show more
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