How the Executive Characteristics Affect the Property & Real Estate Companies Do Tax Aggressiveness?
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This study purposes to find out how the influence of executive characteristics of tax aggressiveness, namely by dividing the characteristics of executives into two characters, namely risk taker and risk averse. The quantitative research method, RISk is measured using the standard deviation of RISK, by dividing EBITDA by total assets. Tax aggressiveness is measured by the Cash Effective Tax Rate proxy, which is pre-tax income divided by current tax payment, hypothesis testing in this study using linear regression analysis. The results showed that executive characteristic variables negatively affect tax aggressiveness, where the executive character is risk averse. it can be interpreted that when the value of RISK shows a low number, the executive is risk averse, where the executive avoids the risk. Furthermore, it is associated with CETR data processing results indicated that there is no tax aggressiveness in the company. so it can be concluded that when the executive has a risk averse character, then most likely the company will not do tax aggressiveness.
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