//

THE INFLUENCE OF LEVERAGE, EXECUTIVE INCENTIVES, MANAGERIAL OWNERSHIP ON TAX AGGRESSIVENESS (STUDY IN MANUFACTURING COMPANIES LISTED ON IDX YEAR 2012-2014)

BACA FULL TEXT ABSTRAK Pemesanan Versi cetak
Pengarang Shiddiq Multazam - Personal Name

Abstrak/Catatan

ABSTRACT This study aims to examine the influence of leverage, executive incentive and managerial ownership on tax aggressiveness. For measuring tax aggressiveness, this study uses Effective Tax Rates (ETR) as a proxy of tax aggressiveness. The samples of this study are the manufacturing companies listed on IDX (Indonesia Stock Exchange) in 2012-2014. The Samples are collected using purposive sampling method and resulted 60 companies as the final samples. The data needed for this study are collected from the companies’ annual report. Then, the data analyzed by multiple regression analysis. The results of this study show that (1) The leverage, executive incentives, and managerial ownership simultaneously influence the tax aggressiveness, (2) The leverage does not have influence on the tax aggressiveness, (3) The executive incentives does not have influence on the tax aggressiveness, (4) The managerial ownership have influence on the tax aggressiveness. Keywords: Leverage, Executive Incentive, Managerial Ownership, Tax Aggressiveness ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh leverage, insentif eksekutif dan kepemilikan manajerial terhadap agresivitas pajak. Untuk mengukur agresivitas pajak, penelitian ini menggunakan Effetive Tax Rate (ETR) sebagai proxy agresivitas pajak. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI (Bursa Efek Indonesia) pada 2012-2014. Sampel dikumpulkan dengan menggunakan metode purposive sampling dan menghasilkan 60 perusahaan sebagai sampel akhir. Data yang diperlukan untuk penelitian ini dikumpulkan dari laporan tahunan perusahaan. Kemudian, data dianalisis dengan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa (1) Leverage, insentif eksekutif, dan kepemilikan manajerial secara simultan mempengaruhi agresivitas pajak, (2) leverage tidak memiliki pengaruh pada agresivitas pajak, (3) Insentif eksekutif tidak memiliki pengaruh pada agresivitas pajak, (4) kepemilikan manajerial memiliki pengaruh pada agresivitas pajak. Kata kunci: Leverage, Insentife Eksekutif, Kepemilikan Manajerial, Tax Aggressiveness

Tempat Terbit
Literature Searching Service

Hard copy atau foto copy dapat diberikan dengan syarat ketentuan berlaku, jika berminat, silahkan isi formulir online (Formulir Online)

Share Social Media

Tulisan yang Relevan

THE INFLUENCE OF FAMILY OWNERSHIP AND CORPORATE POLITICAL CONNECTIONS ON TAX AGGRESSIVENESS: EVIDENCE FROM INDONESIA STOCK EXCHANGE LISTED COMPANIES 2013-2016 (Furqan Maudhudy, 2018)

THE EFFECT OF RELATED-PARTY TRANSACTION, PROFITABILITY, LEVERAGE, AND EXECUTIVE EQUITY INCENTIVES ON THE OCCURRENCE OF ACCOUNTING IRREGULARITIES (AN EMPIRICAL STUDY ON NON-FINANCIAL COMPANIES LISTED ON IDX YEAR 2012-2014) (Cut Chaira Ashdiqa, 2016)

THE INFLUENCE OF OWNERSHIP STRUCTURES, FINANCIAL DISTRESS, AND TAX LOSS CARRY FORWARD ON TAX AVOIDANCE (THE EMPIRICAL STUDY IN MANUFACTURING COMPANIES LISTED ON INDONESIAN STOCK EXCHANGE YEAR 2012-2014) (Hilfi Hanifah, 2016)

THE INFLUENCE OF CORPORATE GOVERNANCE PERCEPTION INDEX, MANAGERIAL OWNERSHIP, GOVERNMENT OWNERSHIP, AND SALES GROWTH ON COST OF DEBT (STUDY IN NON-FINANCIAL COMPANIES LISTED ON IDX YEAR 2011-2014) (Muhammad Faizal, 2016)

OWNERSHIP STRUCTURE AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: EVIDENCE FROM LISTED COMPANIES ON SRI-KEHATI INDEX (PUTRA MASWAN, 2018)

  Kembali ke sebelumnya

Pencarian

Advance



Jenis Akses


Tahun Terbit

   

Program Studi

   

© UPT. Perpustakaan Universitas Syiah Kuala 2015     |     Privacy Policy