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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia IKRA-ITH ABDIMAS DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Journal of Contemporary Accounting Jurnal Ilmiah Akuntansi Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Journal Research of Social Science, Economics, and Management E-Amal: Jurnal Pengabdian Kepada Masyarakat
Ratna Hindria Dyah Pita Sari
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Tax Aggressiveness of Manufacturing Companies Listed on Indonesia Stock Exchange for the 2018-2020 Period Lilis Kamilah; Ratna Hindria Dyah Pita Sari
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6811

Abstract

The present study aims to examine and determine the effect of executive compensation, executive Characteristics, and the audit committee on tax aggressiveness (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for 2018-2020 period). The population comprises of 193 manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period with a sample consisting of 47 companies. The samples were selected using purposive sampling with quantitative research technique and panel data. The data were analyzed using a multiple regression technique in STATA 16 version. The measurements of tax aggressiveness include Conforming Tax Avoidance and non-Conforming Tax Avoidance. The results showed that executive Characteristics and executive compensation had a negative impact on tax aggressiveness as measured by conforming tax avoidance. Meanwhile, audit committee had no impact on tax aggressiveness as measured by Conforming Tax Avoidance. Executive compensation had a positive impact on tax aggressiveness as measured by non-conforming tax avoidance, and audit committee had a negative impact on tax aggressiveness. However, executive Characteristics had no impact on tax aggressiveness as measured by Non-Conforming Tax Avoidance.
Co-Authors Aditya, Yoga Khomaini Ahmad Rifaldi Ayunita Ajengtiyas Saputri Mashuri Dianwicaksih Arieftiara Ekawati Jati Wibawaningsih Erna Hernawati Husnah Nur Laela Ermaya Kinanti Putri Nasuci Lidya Primta Surbakti Lilis Kamilah Masripah Miftah, Munasiron Miftah, Munasiron Nasuci, Kinanti Putri Praptiningsih Praptiningsih Ranti Nugraheni Retna Sari Saebani, Akhmad Sari, Retna