Pengaruh Profile CEO Terhadap Tax Avoidance

Abstract

This study aims to determine the effect of CEO profile on tax avoidance by focusing on Food and Beverage companies listed on the Indonesia Stock Exchange with a research period of 2020-2022. There are 4 CEO characteristics included in the test, namely Power (share ownership), political connections, education level, and religiosity. The sampling technique used is the purposive sampling method and data obtained from 37 companies with a total of 111 samples. The results of this study indicate that power (share ownership) and education level have a significant effect on tax avoidance, while political connections and religiosity do not have a significant effect on tax avoidance