Kurniawan, Noor Bima Haru and Trisnawati, Rina (2020) ANALISIS PENGARUH KOMPENSASI EKSEKUTIF, KEPEMILIKAN SAHAM EKSEKUTIF, PREFERENSI RISIKO EKSEKUTIF, DAN KONEKSI POLITIK TERHADAP PENGHINDARAN PAJAK PERUSAHAAN (TAX AVOIDANCE)(Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015 – 2018). In: Seminar Nasional dan Call For Paper 2020 : “Paradigma Pengembangan Ekonomi Kreatif di Era 4.0”. STIE Widya Wiwaha, Yogyakarta, pp. 133-148. ISBN 978-602-51174-9-7
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Abstract
The company has a goal in order to increase company profil by minimazing corporate tax payments. This study aim to analyze effect about the influence of executive compensation, executive ownership, and risk prefernce of executive, and connection political to corporate tax avoidance. Sample of this research was manufacturing companies which is listed in Indonesia Stock Exchanges during 2015 – 2018. This research method used purposive sampling method. The sample used in this study were 92 companies with 4 years observation. Hypothesis in these research were tested by multiple regression analysis by SPSS version 21. The result of this research showed that executive ownership, risk preference of executive influence the tax avoidance. Meanwhile executive compensation, and connection pollitical didn’t influence the tax avoidance. Keyword: executive compensation, executive ownership, risk, connection pollitical, and tax avoidance.
| Item Type: | Book Section |
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| Subjects: | B. Manajemen > Manajemen Keuangan |
| Divisions: | S1 Manajemen |
| Depositing User: | Library STIE Widya Wiwaha |
| Date Deposited: | 27 Jan 2020 04:34 |
| Last Modified: | 05 Feb 2020 02:11 |
| URI: | http://eprint.stieww.ac.id/id/eprint/1098 |
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