THE EFFECT OF CFO EXPERT POWER, CFO POLITICAL POWER, CAPITAL INTENSITY AND COMPANY CHARACTERISTICS ON EFFECTIVE TAX RATES

Abstract

This study aims to determine the impact of CFO Expert Power, CFO Political Power, Capital Intensity and Company Characteristics on the impactive tax rate. The independent variables in this study are CFO Expert Power, CFO Political Power, Capital Intensity and Company Characteristics which are proxied by Profitability, Leverage, and Company Size, while the dependent variable is the Effective Tax Rate. The population utilized in this study is the Property and Real Estate Sector
Companies Listed on the Indonesia Stock Exchange in 2019-2023. The sampling technique utilized the purposive sampling method and obtained 80 samples from 16 companies. This study uses secondary data obtained from the Indonesia Stock Exchange. The analysis method of this study uses multiple linear regression with the SPSS version 22 application . Based on the findings of the analysis, it is stated that CFO Expert Power and Leverage have a negative impact on the impactive tax rate.
Capital Intensity has a positive impact on the impactive tax rate. While CFO Political Power, Profitability and Company Size do not affect the impactive tax rate.