| dc.contributor |
Fakultas Ilmu Ekonomi dan Bisnis |
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| dc.contributor |
|
|
| dc.creator |
Septiana, Septiana |
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| dc.creator |
Sofiaty, Diamonalisa |
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| dc.creator |
Helliana, Helliana |
|
| dc.date |
2018-08-09 |
|
| dc.date.accessioned |
2019-09-12T07:05:04Z |
|
| dc.date.available |
2019-09-12T07:05:04Z |
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| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/13552 |
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| dc.identifier.uri |
http://hdl.handle.net/123456789/24773 |
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| dc.description |
Abstract. This study aims to analyze the effect of executive ownership and executive compensation to tax avoidance measured by current effective tax rate. Independent variables used in this study is total compensation that earned by board of directors and board shareholding structure while the dependent variable is tax avoidance. Several prior studies have showing various results. To obtain valid results, then performed test on each variables based on the hypothesis constructed. The study population was 16 manufacturing companies food and beverage that listed in Indonesia Stock Exchange during 2010-2016. The sample used were selected by purposive sampling method. After eliminating data with several criteria, 8 companies are identified as samples during observation period 2010-2016. Hypothesis testing is performed by using the Regression Analysis. The result of this study showed that board compensation is consistent with hypothesis which has significant effect on tax avoidance. In the other hand, board shareholding structure is not consistent with hypothesis that has not significantly effect on tax avoidance.Keywords: Executive Compensation, Execuitve Ownership, Tax Avoidance Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh tingkat penghindaran pajak. Variabel independen yang digunakan dalam penelitian ini adalah total kompensasi yang diterima oleh dewan direksi dan kepemilikan saham yang dimiliki eksekutif sedangkan variabel dependen adalah penghindaran pajak. Beberapa penelitian sebelumnya telah menunjukkan berbagai hasil. Untuk memperoleh hasil yang valid, maka dilakukan tes pada setiap variabel berdasarkan hipotesis yang dibangun. Populasi penelitian adalah 16 perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama 2010-2016. Sampel yang digunakan dipilih dengan metode purposive sampling. Setelah menghilangkan data dengan beberapa kriteria, 8 perusahaan diidentifikasi sebagai sampel selama periode observasi 2010-2016. Pengujian hipotesis dilakukan dengan menggunakan Analisis Regresi Berganda. Hasil penelitian ini menunjukkan bahwa kompensasi eksekutif memiliki pengaruh signifikan terhadap penghindaran pajak. Di sisi lain, kepemilikan saham eksekutif tidak memiliki pengaruh pada penghindaran pajak.Kata Kunci : Kompensasi eksekutif, Kepemilikan Saham, Eksekutif, Penghindaran Pajak |
|
| dc.description |
This study aims to analyze the effect of executive ownership and executive compensation by current effective tax rate. Independent variables used in this study is total compensation that earned by board of directors and board shareholding structure while the dependent variable is tax avoidance. Several prior studies have showing various results. To obtain valid results, then performed test on each variables based on the hypothesis constructed. The study population was 16 manufacturing companies food and beverage that listed in Indonesia Stock Exchange during 2010-2016. The sample used were selected by purposive sampling method. After eliminating data with several criteria, 8 companies are identified as samples during observation period 2010-2016. Hypothesis testing is performed by using the Regression Analysis. The result of this study showed that board compensation is consistent with hypothesis which has significant effect on tax avoidance. In the other hand, board shareholding structure is not consistent with hypothesis that has not significantly effect on tax avoidance. |
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| dc.format |
application/pdf |
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| dc.language |
eng |
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| dc.publisher |
Universitas Islam Bandung |
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| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/13552/pdf |
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| dc.rights |
Copyright (c) 2018 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 4, No 2, Prosiding Akuntansi (Agustus, 2018); 748-753 |
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| dc.source |
Prosiding Akuntansi; Vol 4, No 2, Prosiding Akuntansi (Agustus, 2018); 748-753 |
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| dc.source |
2460-6561 |
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| dc.subject |
Akuntansi |
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| dc.subject |
Kompensasi eksekutif, Kepemilikan Saham, Eksekutif, Penghindaran Pajak |
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| dc.subject |
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| dc.subject |
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|
| dc.title |
Analisis Pengaruh Kepemilikan Saham Eksekutif dan Kompensasi Eksekutif terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Periode Tahun 2010-2016) |
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| dc.title |
ANALISIS PENGARUH KEPEMILIKAN SAHAM EKSEKUTIF DAN KOMPENSASI EKSEKUTIF TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Periode Tahun 2010-2016) |
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| dc.type |
info:eu-repo/semantics/article |
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| dc.type |
info:eu-repo/semantics/publishedVersion |
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| dc.type |
Peer-reviewed Article |
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| dc.type |
Kuantitatif |
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| dc.type |
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