PENGARUH BEBAN PAJAK TANGGUHAN, CAPITAL INTENSITY, KONEKSI POLITIK DAN KARAKTER EKSEKUTIF TERHADAP PENGHINDARAN PAJAK
Abstract
This study aims to examine the influence of deferred tax expense, capital intensity, political connections and executive character toward tax avoidance. Population in this study are non-financial companies which are listed on the Indonesia Stock Exchange in 2015-2017. The total of samples in this study are 100 companies which are obtained from purposive sampling. The analytical tool used is multiple linear regression.
The results of this study sho that deferred tax expense and capital intensity have a significant positive effect toward tax avoidance while political connections and executive character have a significant negative effect toward tax avoidance.