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All Journal Jurnal Akuntansi AKUNESA AKRUAL: Jurnal Akuntansi
RATNASARI, RENNI
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Economics, Econometrics & Finance

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THE INFLUENCE OF THIN CAPITALIZATION AND THE EXECUTIVES’ CHARACTERISTICS TOWARD TAX AVOIDANCE BY MANUFACTURERS REGISTERED ON ISE IN 2011-2015 Prastiwi, Dewi; Ratnasari, Renni
AKRUAL: JURNAL AKUNTANSI Vol 10, No 2 (2019): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n2.p119-134

Abstract

This study aims to analyze the effect of thin capitalization and executives? characteristics based on tax avoidance. The sample consists of 38 manufacturing companies listed on the Indonesia Stock Exchange in 2011-2015 and they will be determined by several criteria. The results of multiple regression analysis shows that the thin capitalization and executives? characteristics positively affect tax avoidance. These results are consistent with the view that companies tend to increase interest of their debt (thin capitalization) to minimize the tax burden and the executives? characteristics has an important role in the action.
DAMPAK PEMBERIAN KOMPENSASI, KOMPETENSI DAN MOTIVASI KERJA KONSULTAN PAJAK TERHADAP KINERJA (STUDI PADA PT. “X” MANAGEMENT CONSULTANT SURABAYA) RATNASARI, RENNI
Jurnal Akuntansi AKUNESA Vol 5, No 1 (2016): AKUNESA (September 2016)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

Abstract This study was conducted to determine the impact of the compensation, competence and motivation of tax consultants on employee performance PT. "X" Management Counsultant Surabaya. The study used a qualitative research approach with descriptive analysis. Data collection techniques such as interviews and document analysis. Interviews were conducted in three informants who works as a tax consultant at PT. "X" Management Counsultant Surabaya. Based on the results of the study concluded that with appropriate compensation and a good competence will increase work motivation of tax consultants that will impact on the high performance of a tax consultant, while if the compensation awarded has not been as expected by a tax consultant it will cause a decline in motivation and results in low performance.   Keywords: Compensation, Competency, Motivation, Performance, Tax Consultants
Co-Authors Dewi Prastiwi