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Suciati Muanifah
Universitas Pamulang
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Journal : JABI (Jurnal Akuntansi Berkelanjutan Indonesia)

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Pengaruh Kompensasi Manajemen dan Proporsi Dewan Komisaris Independen terhadap Tax Avoidance dengan Kepemilikan Institusional Variabel Pemoderasi Nanda Rahmalya; Suciati Muanifah
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 6, No 1 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v6i1.y2023.p48-60

Abstract

This study aims to determine the effect of management compensation and the proportion of independent commissioners on tax avoidance. With the moderating variable, namely institutional ownership. The sample for this research is industrial sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Using a purposive sampling method with a population of 50 companies and a research sample of 6 companies with observations for 5 (five) years, namely the 2017-2021 period. The results of the study prove that (1) Management Compensation and the Proportion of Independent Commissioners have a simultaneous effect on Tax Avoidance. (2) Management Compensation has no effect on Tax Avoidance. (3) The proportion of Independent Commissioners has no effect on Tax Avoidance. (4) Institutional Ownership weakens the relationship between Management Compensation and Tax Avoidance. (5) Institutional Ownership weakens the relationship between the Board of Commissioners' Proportion of Tax Avoidance.
Co-Authors Akhirul Mahfudyanto Aris Sanulika Dwi Septiani Gunartin Gunartin Julian Maradina Muhammad Ridwan Muliyani Muliyani Nanda Rahmalya Silvia Sari Susanto Susanto Syamsul Mu’arif Syamsul Mu`Arif Syamsul Mu’arif Yenni Cahyani Yulianto Yulianto