PENGARUH KARAKTER EKSEKUTIF DAN LEVERAGE TERHADAP TAX AVOIDANCE DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

YULIANI, PALUPI ENDAH TRI (2015) PENGARUH KARAKTER EKSEKUTIF DAN LEVERAGE TERHADAP TAX AVOIDANCE DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI. Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This research aimed to find the influence of executive character which were represented with the risk preference of executive and executive compensation also leverage to corporate tax avoidance on manufacture company listed in Indonesian Stock Exchange in 2011-2013. Tax avoidance as the dependen variable was measured by cash effective tax rate (CETR). This research used secondary data that was manufacture company listed in Indonesian Exchange. 62 sampel of companies were used in this research by using purposive sampling. The anaysis method of tihs research was double regression. The result of this research show that the risk preference of executive and executive compensation influence negative significantly toward the tax avoidance, and leverage influence positive significantly toward the tax avoidance. The prediction of those three variable simultabeously were 48,5%.

Item Type: Thesis (Bachelor)
Additional Information: Pembimbing: Hadi Pramono, SE., M.Si, Ak.
Uncontrolled Keywords: tax avoidance, risk preference of executive, excecutive compensation, leverage
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Hardiansyah
Date Deposited: 13 Dec 2017 01:36
Last Modified: 13 Dec 2017 01:36
URI: http://repository.ump.ac.id/id/eprint/6128

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