The Effect of Factors on Tax Avoidance in Banking Companies Listed on the Indonesia Stock Exchange

Abstract

- This study aims to examine and obtain empirical evidence about the effect of gender diversity, characteristics of executives, CEO narcissism, profitability, and firm size on tax avoidance in Indonesia public listed banking companies over the period 2015-2020. Using a purposive sampling method, the sample selected in this study is 83 samples. Multiple linear regression analysis examines the effect of independent variables on the dependent variable. This study shows that gender diversity and profitability have significant effects on tax avoidance. Meanwhile, the characteristics of executives, CEO narcissism, and firm size has no significant impact on tax avoidance.
 Keywords: Tax Avoidance; Gender Diversity; Characteristics of Executives; CEO Narcissism, Profitability; Firm Size

The effect of profitability and capital intensity on tax avoidance

“…36 of 2008 concerning Income Tax, the tax rate imposed on entities is 25%. According to Mayangsari (2015) if the Cash Effective Tax Rate (CETR) is lower than the statutory tax rate of 25%, the company is considered more aggressive in its tax planning activities.…”

The influence of ownership structure and political connections on tax avoidance in Indonesia

“…In this research, there is an expansion of the independent variable in which the researcher adds the political connection variable. The political connection variable is one of the variables suggested by research conducted by Sukendar et al (2022). In this study, researchers used the same dependent variable, but there was a transformation in a different method of calculating tax avoidance, namely using BTD as a metric for avoidance.…”