THE EFFECT OF THIN CAPITALIZATION, EXECUTIVE CHARACTER AND FIRM SIZE ON TAX AVOIDANCE (Empirical Study on Property, Real Estate and Construction Companies Listed on the Indonesia Stock Exchange 2016-2020)

Abstract

The purpose of this study was to examine the effect of thin capitalization, executive character and firm size on tax avoidance. This study uses a population of construction and real estate companies listed on the Indonesia Stock Exchange for the period 2016 – 2020. The sampling method used is purposive sampling. Hypothesis testing used in this study used panel data regression analysis. The research method used in this research is a quantitative research. Hypothesis testing using the E Views 9 application. The results show that the Thin Capitalization variable has a positive effect on tax avoidance, while the executive character and company size variables have no effect on tax avoidance.