CD Skripsi

Pengaruh Kepemilikan Institusi Asing, Kualitas Audit, Dan Kompensasi Eksekutif Terhadap Penghindaran Pajak (Bukti Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023)

---

ABSTRACT
This study aims to analyze the effect of foreign institutional ownership, audit quality, and executive compensation on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The research method used is panel data regression with control variables including firm size and Return on Assets (ROA). The results indicate that foreign institutional ownership has a negative effect on tax avoidance, meaning that the higher the foreign institutional ownership, the lower the company's tax avoidance level. Audit quality also negatively influences tax avoidance, indicating that companies audited by high-quality auditors tend to comply with tax regulations. Additionally, executive compensation negatively affects tax avoidance, suggesting that highly compensated executives are more cautious in implementing tax avoidance strategies. This study provides implications for regulators and investors in understanding the factors that influence corporate tax policies.
Keywords: foreign institutional ownership, audit quality, executive compensation, tax avoidance

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

2102113221

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

-

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

2102113221

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar