Executive Character and Tax Avoidance With Moderated Covid-19 Pandemic


  • Ulil Elma Khoirunisa Universitas Airlangga
  • Heru Tjaraka Universitas Airlangga




Executive Character, COVID-19 Pandemic, Agency Theory, ROA, DER, ROE


This study seeks to prove the influence of Executive Character on Tax Avoidance moderating with the effect of the COVID-19 pandemic. The population in this study is a Manufacturing Company on the Indonesia Stock Exchange from 2017 – 2022. The method used is the Moderating Regression Analysis with a total of 355 observations. This study shows that Executive Character has positive effects on Tax Avoidance, but the COVID-19 pandemic did not moderate the influence of Executive Character and Tax Avoidance. This study considers of COVID-19 pandemic as a factor that moderates the influence of Executive Character and Tax Avoidance


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How to Cite

Khoirunisa, U. E. ., & Tjaraka, H. . (2024). Executive Character and Tax Avoidance With Moderated Covid-19 Pandemic. Owner : Riset Dan Jurnal Akuntansi, 8(3), 2868-2878. https://doi.org/10.33395/owner.v8i3.2252