This study aims to examine the effect of capital intensity ratio, firm size and institutional ownership on tax avoidance practices. The dependent variable used in this study is tax avoidance, while the independent variables used are capital intensity ratio, firm size and institutional ownership. The population in this study are banking companies listed on the IDX in 2016-2020. While the sampling technique in this study is purposive sampling obtained a total sample of 32 companies. The data analysis technique in this research is using multiple regression analysis. The results showed that capital intensity rtaio had an effect on tax avoidance, while firm size and institutional ownership had no effect on tax avoidance
The development of technology and finance in Indonesia provides opportunities for the millennial generation because it offers several financial management options with ease. Students as a component of echo boomers who are considered not financially literate are feared to have unhealthy finances. This study aims to examine the relationship between the use of FinTech applications in the form of e-Wallet, Financial Literacy and Student Financial Management in several universities in Surakarta. This quantitative research using a questionnaire instrument with purposive sampling method describes that the average financial literacy of students is at the medium level (75.63%) as well as the frequency of financial management behaviour is in the "sometimes" or medium scale. While the results of the regression test prove that the use of e-Wallet applications has a negative effect on student financial behaviour, meaning that the high level of satisfaction with using digital wallets actually causes low financial management abilities. This study also explains that the high financial literacy of students has a positive effect on financial management behaviour. The implication of this research is that Financial Technology that is not properly aligned with financial literacy will result in unwise decision-making behaviour in student financial management activities.
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