PENGARUH THIN CAPITALIZATION, KOMPENSASI EKSEKUTIF DAN KARAKTER EKSEKUTIF TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019)

CAHYATI, RIANA ULFA and Daud, Rochmawati and Rahmawati, Meita (2020) PENGARUH THIN CAPITALIZATION, KOMPENSASI EKSEKUTIF DAN KARAKTER EKSEKUTIF TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019). Undergraduate thesis, Sriwijaya University.

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Abstract

The study aimed to obtain empirical evidence about the influence of thin capitalization, executive compensation and executive character to tax avoidance. In this study tax avoidance is measured by Cash Effective Tax Rate (ETR) as dependent variable. This study uses a sample in the form of financial statements from the consumer goods industry in Indonesia Stock Exchange for the period 2017-2019. The research samples was determined by using purposive sampling technique, so that obtained 20 companies that qualify as the samples. Data analysis was carried out classical assumption test and hypothesis testing with multiple linear regression methods. The results showed that thin capitalization has a positive and not significant effect on tax avoidance. Executive compensation and executive character have a positive and significant effect on tax avoidance. Keyword : Thin Capitalization, Executive Compensation, Executive Character and Tax Avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Thin Capitalization, Kompensasi Eksekutif, Karakter Eksekutif dan Penghindaran Pajak
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 8889 not found.
Date Deposited:	19 Nov 2020 01:53
Last Modified:	19 Nov 2020 01:53
URI:	http://repository.unsri.ac.id/id/eprint/37662

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