Pengaruh Kompensasi Eksekutif, Konservatisme Akuntansi, Dan Family Ownership …

ABSTRACT This research is a quantitative study that aims to analyze and provide empirical evidence regarding the effect of executive compensation, accounting conservatism, and family ownership on tax avoidance in basic material sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. Tax avoidance is measured using the Cash Effective Tax Rate (CETR). In this stud…