Pengaruh CEO Tenure, Capital Intensity, Thin Capitalization, Sales Growth dan Financial Distress Terhadap Tax Avoidance
DOI:
https://doi.org/10.38035/jafm.v6i1.1680Keywords:
CEO Tenure, Tax Avoidance, Capital Intensity, Thin Capitalization, Sales Growth, Financial DistressAbstract
Penelitian ini bertujuan untuk menganalisis pengaruh CEO Tenure, Capital Intensity, Thin Capitalization, Sales Gowth, dan Financial Distress terhadap Tax Avoidance pada perusahaan sektor Property dan Real Estate yang terdaftar Di Bursa Efek Indonesia (BEI) Periode 2021-2023). Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi linear berganda yang diolah menggunakan SPSS 26. Sampel penelitian dipilih melalui teknik purposive sampling, di mana dari total populasi sebanyak 82 perusahaan, dan terdapat 151 data yang memenuhi kriteria sebagai sampel. Hasil penelitian menunjukkan bahwa bahwa CEO Tenure, Capital Intensity, Thin Capitalization, Sales Growth tidak berpengaruh signifikan terhadap Tax Avoidance, sedangkan Financial Distress berpengaruh signifikan terhadap Tax Avoidance.
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