Pengaruh Koneksi Politik, Kompensasi Eksekutif, Kepemilikan Saham Eksekutif dan Preferensi Risiko Eksekutif Terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018)

Afnani, Ramadhika and -, Dr.Fatchan Achyani, S.E., M.Si. (2020) Pengaruh Koneksi Politik, Kompensasi Eksekutif, Kepemilikan Saham Eksekutif dan Preferensi Risiko Eksekutif Terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to examine the effect of political connections, executive compensation, executive share ownership, and executive risk preferences on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange. The research sample used was 54 manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2018. The sampling method used was purposive sampling method. The analysis used in this study is multiple linear regression analysis which. The results showed that the executive compensation affected the tax aggressiveness. While the political connections, executive share ownership and executive risk preferences do not affect tax aggressiveness.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	tax aggressiveness, political conection, executive compensation, executive share ownership and executive risk preferences
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	RAMADHIKA AFNANI
Date Deposited:	15 Feb 2020 03:59
Last Modified:	15 Feb 2020 03:59
URI:	http://eprints.ums.ac.id/id/eprint/80910

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