PENGARUH CORPORATE GOVERNANCE, KARAKTER EKSEKUTIF, INSENTIF EKSEKUTIF DAN LEVERAGE TERHADAP TAX AVOIDANCE

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Melyana Tunjungsari Kusumastuti

Abstract

The objective of this research to analyze the factors that have an impact to tax avoidance. Independent factors that used in this research consists of corporate governance,  executives character, executives incentives and leverage. Samples on this research is all of manufacturing companies that listed in Indonesian Stock Exchange (BEI) in the period 2011-2016. Sampling method using purposive sampling with criterias that setted by researcher and got 222 companies as the samples. Method of data analysis using multiple regression analysis and use software assisted Statistical Package for Social Sciences (SPSS) version 21. The results of this research are corporate governance has a negative significant influence to tax avoidance, executives incentives has a positive significant influence to tax avoidance, while executives character and leverage have not significant influence to tax avoidance .

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How to Cite
KUSUMASTUTI, Melyana Tunjungsari. PENGARUH CORPORATE GOVERNANCE, KARAKTER EKSEKUTIF, INSENTIF EKSEKUTIF DAN LEVERAGE TERHADAP TAX AVOIDANCE. Prosiding Seminar Nasional: Manajemen, Akuntansi, dan Perbankan, [S.l.], v. 1, n. 1, p. 769-780, oct. 2018. Available at: <http://conferences.uin-malang.ac.id/index.php/semnasfe/article/view/787>. Date accessed: 27 oct. 2020.
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