CD Skripsi

Pengaruh Executive Compensation, Executive Character, Thin Capitalization Dan Firm Size Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI Tahun 2019-2022)

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This study aims to determine the effect of Executive Compensation, Executive Character, Thin Capitalization and Firm Size on Tax Avoidance (Empirical Study of Mining Sector Companies Listed on the Indonesia Stock Exchange in 2019-2022).
The population in this study were all mining companies listed on the Indonesia Stock Exchange for 2019-2022. The samples in this study were 19 companies studied for 4 years, so the total sample amounted to 76. Sampling used in this sudy using purposive sampling method, while the data processing method used in this study was multiple linear regression analysis using SPSS software version 26 to process the data.
The results of this study indicate that the Executive Compensation variable has an effect on Tax Avoidance with a significant value of 0.041 < 0.05. Tax Haven has an effect on Tax Avoidance with a significant value of 0.004 < 0.05. Thin Capitalization has an effect on Tax Avoidance with a significant value of
0.015 < 0.05. Firm Size has no effect on Tax Avoidance with a significant value of 0.054 > 0.05.

Keywords: Tax Avoidance, Executive Compensation, Executive Character, Thin Capitalization, Firm Size

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002112576

Penerbit

Pekanbaru : Univerisitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002112576

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Vina

Versi lain/terkait

Lampiran Berkas

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