ANALISIS PENGARUH KOMPENSASI, KEPEMILIKAN SAHAM, PREFERENSI RISIKO, KONEKSI POLITIK, DAN KARAKTERISTIK EKSEKUTIF TERHADAP PENGHINDARAN PAJAK PERUSAHAAN

Putra, Muhamad Rizaal Ichsan (2021) ANALISIS PENGARUH KOMPENSASI, KEPEMILIKAN SAHAM, PREFERENSI RISIKO, KONEKSI POLITIK, DAN KARAKTERISTIK EKSEKUTIF TERHADAP PENGHINDARAN PAJAK PERUSAHAAN. Sarjana (S1) thesis, UNIVERSITAS ISLAM 45 BEKASI.

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Abstract

Muhamad Rizaal Ichsan Putra (41183403170136) Analysis of the Effect of Compensation, Share Ownership, Risk Preference, Political Connections, and Executive Characteristics on Corporate Tax Avoidance xiii + 55 pages + 11 tables + 1 figures + 2024 + 7 attachments Keywords: executive compensation, share ownership, risk preferences, political connections, executive characteristics, tax avoidance, Cash ETR Tax is an important element for the State. Apart from being the largest source of income for the State today, taxes are also a form of compliance with the State. Therefore, the State tries to optimize revenue in the tax sector. Tax avoidance is one of the phenomena that often occurs. The government has made various efforts to anticipate tax avoidance, but there are still many obstacles. This study aims to determine and re-examine the role of executive compensation, executive share ownership, executive risk preferences, political connections, and executive characteristics on corporate tax avoidance using Cash ETR as a proxy. This study uses a sample of the raw material sector listed on the Indonesia Stock Exchange (IDX) for 3 years, from 2020 to 2022. The sampling method used in this study was purposive sampling, the number of companies sampled in this study were 24 companies with a total financial reporting period of 3 years. The data processing used by researchers is multiple linear regression analysis. By using Cash ETR as a proxy for tax avoidance, the results of this study indicate that share ownership and executive characteristics have a positive effect on tax avoidance, while share ownership, risk preferences, and political connections have a negative effect on tax avoidance. It is recommended that future researchers employ a comprehensive approach, encompassing all sectors of companies listed on the Indonesia Stock Exchange, in order to elucidate the phenomenon of tax avoidance. Furthermore, it is advised that researchers utilize additional measurements and incorporate variables that can describe executive characteristics, such as age and education.

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