Effect of Executive Character and Capital Intensity on Tax Avoidance and Tax Aggressiveness

This study aims to determine the effect of executive character and capital intensity on tax avoidance and to determine the effect of executive character and capital intensity on tax aggressiveness in property and real estate sector service companies listed on the Indonesia Stock Exchange in 2016-2019. The population used in this study are property and real estate service companies listed on the Indonesia Stock Exchange (IDX) during 2016-2019. The sample collection method used is purposive sampling. The sample data taken are the property and real estate sector service companies listed on the Indonesia Stock Exchange (IDX) as many as 15 companies. The analytical method used is multiple linear regression assisted by the SPSS program. The results of this study indicate: Executive character has an effect on tax avoidance on the IDX property sector, Capital intensity has an effect on tax avoidance on the IDX property sector, Executive character has an effect on tax aggressiveness on the IDX property sector and Capital intensity has no effect on aggressiveness on the BEI sector. properties.