SKRIPSI AKS

KOMPENSASI CEO, KARAKTERISTIK CEO, DAN PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

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ABSTRACT

This study aims to determine the effect of CEO compensation, CEO tenure,
and CEO age on tax avoidance. This research was conducted on manufacturing
companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period.
The data used is secondary data in the form of financial reports and annual
reports. The sampling technique used is the purposive sampling method. The data
in this study used 193 observations. The analysis technique used is panel data
regression analysis technique with the help of Eviews 12 software.
The results of the study are (1) CEO compensation has a negative effect on
tax avoidance, (2) CEO tenure is not affected by tax avoidance, and (3) CEO age
has no effect on tax avoidance.

Keywords: Tax Avoidance, GAAP ETR, CEO Compensation, CEO Characteristics,
CEO Tenure, CEO Age

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6..2 DIK k 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2022

Deskripsi Fisik

21 cm, 189 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6..2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

DIKA ASTILA

Versi lain/terkait

Lampiran Berkas

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