Pengaruh Karakter Ekskutif, Corporate Governance dan Kompensasi Ekskutif Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Indeks LQ45 Yang Terdaftar Di BEI Periode 2014-2018)

Anis Marsella, Syafrizal Syafrizal

Abstract


The purpose of this research is to test the influence of the character of the executive, corporate governance and executive compensation against tax avoidance. This research using a sample of companies included in the LQ45 index which are listed on the Indonesia stock Exchange in the period 2014 to 2018. Sampling method used in this research is quantitative, the number of companies who used a sample of this company are 45 companies, limited by the research criteria, found 13 companies that match the criteria with observations for 5 years, so the data used is 65 samples. The processing of the data that the researchers used is multiple linear regression analysis. The results of this study show that the character of executive influence on tax avoidance. The results of this study show that institutional ownership has no effect on tax avoidance. The results of this study showed that the proportion of independent commissioners has no effect on tax avoidance. While executive compensation effect on tax avoidance

Full Text:

PDF

References


Ghozali, I. (2011). Aplikasi Analisis Multivariate dengan Program IBM SPSS 19. Semarang: Badan Penerbit Universitas Diponegoro. Gujarati, D. N. (2009).

Basic Econometrics (5th Edition). New York: McGraw-Hill. Nurmantu, S. (2010). Pengantar Perpajakan. Jakarta: Kelompok Yayasan Obor. Rahayu, S. K. (2010).

Perpajakan Indonesia.Yogyakarta: Graha Ilmu. Meilia, P., & Adnan.(2017). Pengaruh Financial Distress, Karakteristik Eksekutif, dan Kompensasi Eksekutif terhadap Tax Avoidance pada Perusahaan Jakarta Islamic Index. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 2(4), 84–92.

Sugiyono. (2016). Metode Penelitian & D. Bandung: Alfabeta.

Sujarweni, V. W. (2016). Kupas Tuntas Penelitian Akuntansi dengan SPSS. Yogyakarta: Pustaka Baru Press.

Suryana, A.B.(2013). Menisik Pajak Perusahaan Global. Retrieved from Menisik Pajak Perusahaan Global Diakses dari http://www.pajak.go.id/cont ent/article/menisik- pajak perusahaan-global

Waluyo. (2010). Perpajakan Indonesia. Jakarta: Salemba Empat. Yuandari, E., & Rahman, R. A. (2017). Metodologi Penelitian dan Statistika. Bogor: In Media


Refbacks

  • There are currently no refbacks.