SKRIPSI AKS
PENGARUH CEO NARCISSISM, UKURAN DEWAN DIREKSI, DIREKTUR PEREMPUAN, FINANCIAL DISTRESS, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2022)
ABSTRACT
This study aims to analyze CEO narcissism, board size, female directors,
financial distress, and company size on tax avoidance in property and real estate
companies listed on the Indonesia Stock Exchange for the period 2018-2022. This
study uses the documentation method data collection technique. The sample of this
study was 15 with observation data of 75 property and real estate companies listed
on the Indonesia Stock Exchange for the period 2018 - 2022. This study uses
purposive sampling technique. The data analysis used is panel data regression
analysis using the Eviews 10 application. Based on the analysis conducted, it shows
that CEO narcissism, board size, female directors and company size have no effect
on tax avoidance. While financial distress has a positive effect on tax avoidance.
Keywords: CEO Narcissism, Board Size, Female Directors, Financial Distress,
Company Size, Tax Avoidance
Tidak ada salinan data
Tidak tersedia versi lain