The Effects of Profitability, Fixed Asset Intensity and Executive Characteristics on Tax Avoidance in Muslim Countries
DOI:
https://doi.org/10.58485/elrusyd.v11i1.745Keywords:
Profitability, fixed asset intensity, executive characteristics, tax avoidanceAbstract
Tax avoidance has become a critical issue due to the conflict of interest between companies seeking to reduce their tax liabilities and the government striving to increase state revenue. This study aims to explore and analyze the influence of profitability, fixed asset intensity, and executive characteristics on tax avoidance among companies in the industrial sector listed on the Indonesia Stock Exchange from 2020 to 2024, both individually and collectively. An associative quantitative method was used in this study to investigate the causal relationships among the variables. The data were obtained from the official website of the Indonesia Stock Exchange and cover five observation periods, namely 2020 through 2024. The population for this study consisted of 65 companies, and 12 companies were selected as the sample based on specific criteria. The sample was obtained using purposive sampling, resulting in a total of 60 data points. To ensure the reliability and accuracy of the proposed model, descriptive statistical tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing were conducted using SPSS version 26. The conclusions that can be drawn from the findings of this study are: i) profitability is not influenced by tax avoidance; ii) the fixed-asset intensity variable has a negative and significant effect on tax avoidance; iii) the executive character variable has a positive and significant effect on tax avoidance; and based on these combined results, profitability, fixed-asset intensity, and executive character significantly influence tax avoidance. The results of this study have implications for the tax audit process in terms of enhancing oversight of companies with specific characteristics, thereby minimizing aggressive tax avoidance.
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