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<http://katalog.ukdw.ac.id/id/eprint/7175> <http://purl.org/dc/terms/title> "PENGARUH KARAKTERISTIK CEO, PROFITABILITAS, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE: PERBANDINGAN SEBELUM DAN SAAT COVID-19 DENGAN SIZE SEBAGAI VARIABEL KONTROL"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://katalog.ukdw.ac.id/id/eprint/7175> <http://purl.org/ontology/bibo/abstract> "Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik CEO, profitabilitas, leverage, dan pertumbuhan penjualan terhadap tax avoidance. Adapun variabel independen yang digunakan yaitu narsisme CEO, umur CEO, gender CEO, gelar doktor CEO, ROA, rugi bersih, leverage, pertumbuhan penjualan serta ukuran perusahaan sebagai variabel kontrol yang diuji menggunakan regresi linear berganda. Sampel menggunakan tahun 2019 dan 2020 dimana menggambarkan sebelum dan saat COVID-19 terjadi. Hasil pengujian menunjukkan bahwa narsisme CEO, gender CEO, gelar doktor CEO, pertumbuhan penjualan, dan ukuran perusahaan tidak berpengaruh terhadap tax avoidance. Sebaliknya dimana umur CEO dan ROA berpengaruh negatif signifikan sedangkan rugi bersih dan leverage berpengaruh positif signifikan."^^<http://www.w3.org/2001/XMLSchema#string> .
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