Putra, Muhamad Rizaal Ichsan (2021) ANALISIS PENGARUH KOMPENSASI, KEPEMILIKAN SAHAM, PREFERENSI RISIKO, KONEKSI POLITIK, DAN KARAKTERISTIK EKSEKUTIF TERHADAP PENGHINDARAN PAJAK PERUSAHAAN. Sarjana (S1) thesis, UNIVERSITAS ISLAM 45 BEKASI.
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Abstract
Muhamad Rizaal Ichsan Putra (41183403170136)
Analysis of the Effect of Compensation, Share Ownership, Risk Preference,
Political Connections, and Executive Characteristics on Corporate Tax Avoidance
xiii + 55 pages + 11 tables + 1 figures + 2024 + 7 attachments
Keywords: executive compensation, share ownership, risk preferences, political
connections, executive characteristics, tax avoidance, Cash ETR
Tax is an important element for the State. Apart from being the largest source of income for the State today, taxes are also a form of compliance with the State. Therefore, the State tries to optimize revenue in the tax sector. Tax avoidance is one of the phenomena that often occurs. The government has made various efforts to anticipate tax avoidance, but there are still many obstacles.
This study aims to determine and re-examine the role of executive compensation, executive share ownership, executive risk preferences, political connections, and executive characteristics on corporate tax avoidance using Cash
ETR as a proxy. This study uses a sample of the raw material sector listed on the Indonesia Stock Exchange (IDX) for 3 years, from 2020 to 2022. The sampling method used in this study was purposive sampling, the number of companies
sampled in this study were 24 companies with a total financial reporting period of 3 years. The data processing used by researchers is multiple linear regression analysis.
By using Cash ETR as a proxy for tax avoidance, the results of this study indicate that share ownership and executive characteristics have a positive effect on tax avoidance, while share ownership, risk preferences, and political connections
have a negative effect on tax avoidance.
It is recommended that future researchers employ a comprehensive approach, encompassing all sectors of companies listed on the Indonesia Stock Exchange, in order to elucidate the phenomenon of tax avoidance. Furthermore, it
is advised that researchers utilize additional measurements and incorporate variables that can describe executive characteristics, such as age and education.
| Item Type: | Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1)) |
|---|---|
| Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi: | Contribution Contributors / Dosen Pembimbing NIDN UNSPECIFIED Nurmarisa, Nurmarisa 0424098302 |
| Keywords / Kata Kunci: | kompensasi eksekutif, kepemilikan saham, preferensi risiko, koneksi politik, karakteristik eksekutif, penghindaran pajak, Cash ETR |
| Subjects: | Pajak |
| Faculty: | Fakultas Ekonomi > Akuntansi S1 |
| Depositing User: | Mr Muhammad Rizal |
| Date Deposited: | 24 Jun 2024 06:09 |
| Last Modified: | 24 Jun 2024 06:09 |
| URI: | http://repository.umindonesia.ac.id/id/eprint/5428 |
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