PENGARUH KOMISARIS INDEPENDEN DAN KOMPENSASI EKSEKUTIF TERHADAP AGRESIVITAS PAJAK

INFO ARTHA

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Field Value
 
Title PENGARUH KOMISARIS INDEPENDEN DAN KOMPENSASI EKSEKUTIF TERHADAP AGRESIVITAS PAJAK
 
Creator Nugroho, Rahadi
Rosidy, Devandanny
 
Subject agresivitas, pajak, komisaris, independen, kompensasi, eksekutif
 
Description ABSTRACTThis study aims to analyze the effect of proportion of  independent commissioner and executive’s compensation on tax aggressiveness. This research uses quantitative method by using panel data regression analysis. The population in this research is all financial sectors firm listed in the Indonesia Stock Exchange in the year 2014 - 2017. The sample was selected by using purposive sampling method and acquired 59 firms and 236 observations. The result of this study indicates that executive’s compensation has negative effect on tax aggressiveness. On the other hand, Proportion of independent commissioner has positive effect on tax aggressiveness.. ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh proporsi komisaris independen dan kompensasi eksekutif terhadap agresivitas pajak. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan analisis regresi data panel. Populasi dalam penelitian ini adalah seluruh perusahaan sektor jasa keuangan yang terdaftar di Bursa Efek Indonesia dalam periode 2014 sampai dengan 2017. Sampel dalam penelitian ini dipilih dengan menggunakan metode purposive sampling yang menghasilkan sampel sebanyak 59 perusahaan dan 236 observasi. Penelitian ini menyimpulkan kompensasi eksekutif berpengaruh negatif terhadap agresivitas pajak. Sementara itu, proporsi komisaris independen berpengaruh  positif terhadap agresivitas pajak. 
 
Publisher Polytechnic of State Finance STAN
 
Contributor
 
Date 2019-10-27
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jurnal.pknstan.ac.id/index.php/JIA/article/view/563
10.31092/jia.v3i1.563
 
Source INFO ARTHA; Vol 3, No 1 (2019): JULY EDITION; 55-65
JURNAL INFO ARTHA; Vol 3, No 1 (2019): JULY EDITION; 55-65
2581-0839
0852-6737
10.31092/jia.v3i1
 
Language eng
 
Relation http://jurnal.pknstan.ac.id/index.php/JIA/article/view/563/345
 
Rights Copyright (c) 2019 INFO ARTHA
http://creativecommons.org/licenses/by-nc-sa/4.0
 

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