YULIAWATI, RISKA (2023) PENGARUH PREFERENSI RISIKO EKSEKUTIF DAN KEPEMILIKAN KELUARGA DENGAN KOMPENSASI MANAJEMEN KUNCI SEBAGAI PEMODERASI TERHADAP PENGHINDARAN PAJAK. Sarjana (S1) thesis, UNIVERSITAS ISLAM “45” BEKASI.
![[img]](http://repository.unismabekasi.ac.id/style/images/fileicons/text.png) |
Text
PENDAHULUAN.pdf Download (1MB) |
|
Text
BAB I.pdf Download (177kB) |
|
Text
BAB II.pdf Restricted to Repository staff only Download (228kB) | Request a copy |
|
Text
BAB III.pdf Restricted to Repository staff only Download (188kB) | Request a copy |
|
Text
BAB IV.pdf Restricted to Repository staff only Download (499kB) | Request a copy |
|
Text
BAB V.pdf Download (39kB) |
|
Text
References.pdf Download (183kB) |
Abstract
ABSTRACT Riska Yuliawati (41183403160090) Effect of Executive Risk Preference and Family Ownership with Key Management Compensation as Moderation of Tax Avoidance. xiii + 96 pages + 15 tables + 1 figure + 12 attachments Keywords: executive risk preference, family ownership, key management compensation, IDX, Manufacturing This study aims to determine the effect of executive risk preference and family ownership with key management compensation on tax avoidance in Manufacturing companies listed on the IDX (Indonesian stock exchange) for the 2016-2020 period. The research method uses multiple linear regression analysis (Multiple Linear Analysis). The data used are financial reports and annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) 2016-2020. Determine the use of the sample with purposive sampling technique. The sample is 110 data from 22 manufacturing companies. Data is processed using SPSS version 22. The results of this study indicate that family ownership has no negative effect on tax evasion. Meanwhile, executive risk preference has no effect on tax avoidance. Key management compensation was unsuccessful at moderating executive and family ownership risk preferences for tax evasion. Bibliography 42 (2010 – 2022)
| Item Type: | Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1)) | ||||||
|---|---|---|---|---|---|---|---|
| Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi: |
|
||||||
| Keywords / Kata Kunci: | Preferensi Risiko Eksekutif, Kepemilikan Keluarga, kompensasi Manajemen Kunci, BEI, Manufaktur | ||||||
| Subjects: | Pajak | ||||||
| Faculty: | Fakultas Ekonomi > Akuntansi S1 | ||||||
| Depositing User: | Ms. Riska Yuliawati | ||||||
| Date Deposited: | 15 Aug 2023 08:56 | ||||||
| Last Modified: | 15 Aug 2023 08:56 | ||||||
| URI: | http://repository.unismabekasi.ac.id/id/eprint/3636 |
Actions (login required)
 |
View Item |