Analysis reveals that accounting conservatism and sales growth enhance tax avoidance, while executive characteristics moderate these effects in consumer sectors.
Key Points
Tax avoidance practices are significantly influenced by accounting conservatism and sales growth, enhancing avoidance rates.
The study shows that executive characteristics weaken the positive effects of accounting conservatism and sales growth on tax avoidance.
Using sample data from consumer sectors in Indonesia, the analysis employed STATA for statistical evaluation of findings.
Understanding the moderating role of executive characteristics can guide more effective tax policy formulation.