Analisis pengaruh remunerasi, kepemilikan saham dan latar belakang dewan eksekutif terhadap penghindaran pajak

Erin, Ayindy Orizasativa and Jumansyah (2022) Analisis pengaruh remunerasi, kepemilikan saham dan latar belakang dewan eksekutif terhadap penghindaran pajak. Transformasi: Jurnal Ekonomi, Manajemen dan Akuntansi, 6 (2). pp. 33-54. ISSN 1907-3429

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Abstract

This research was conducted to achieve three objectives. First, to examine the effect of the Executive Board's Remuneration on tax avoidance of companies listed on the IDX. Second, to examine the effect of Executive Board Share Ownership on tax avoidance of companies listed on the IDX. Third, to examine the effect of the Executive Board's Educational Background on the tax avoidance of companies listed on the IDX. The data used in this study are financial statements and annual reports of companies listed on the Indonesia Stock Exchange (IDX) for 2016-2018. Based on the results of testing and data analysis, executive board remuneration has no significant effect on corporate tax avoidance in manufacturing companies listed on the IDX in 2016-2018. This means that the total remuneration received by the executive has no statistical effect on tax avoidance in manufacturing companies. Executive board share ownership has a significant effect on tax avoidance in manufacturing companies listed on the IDX in 2016-2018. This means that the percentage of shares owned by the executive board in a company has the effect of tax avoidance. The educational background of the executive board has no significant effect on tax avoidance in manufacturing companies listed on the IDX in 2016-2018. This means that the number of executive boards with backgrounds in accounting, finance and economics has no effect on tax avoidance in manufacturing companies. Company performance as a control variable has an influence on corporate tax avoidance. This means that companies that have good performance will certainly maximize shareholder profits by increasing the company's profits by avoiding corporate tax. Company

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