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Heni Agustina
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Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Akuntansi : Jurnal Akuntansi Integratif

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MANAGEMENT COMPENSATION'S IMPACT ON TAX AVOIDANCE IN INDONESIA WITH MODERATION OF MANAGEMENT Arifianti, Novalina; Heni Agustina
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 01 (2025): Volume 11 Nomor 1 April 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i01.2016

Abstract

This study aims to determine the significance of management compensation on tax avoidance and the interaction between management compensation and management stock ownership on tax avoidance in the consumption industry 2020-2023. The method used is Multiple Regression Analysis (MRA) with moderation of management ownership. The results show that management compensation is significant in relation to tax avoidance. Meanwhile, the interaction between management compensation and management ownership is not significant in relation to tax avoidance. Percentage of management ownership is not large enough to change their decisions regarding tax strategies. So that companies do not have to add management shares in the compensation package to motivate management to take tax avoidance actions.
Co-Authors Akhmad ‘Izzul ‘Arobi Annif Munjidah Arifianti, Novalina Berto Mulia Wibawa Djoko Soelistya Fadhilah Aulia Febrianti Hinda Noviyanti I Wayan Wisnu Utama Khusnah, Hidayatul Masita, Elly Dwi Moh. Maruf Moh. Maruf Mohamad Rijal Iskandar Zhulqurnain Mohamad Yusak Anshori Muhammad Rafli Mukhtar Adinugroho Mutiara Putri Nur Soefi'i Niken Savitri Primasari Ninnasi Muttaqiin Novalina Arifianti Nur Afifah Nur Inda Wulandari Nurcahya Setiani Rahayu Oktaria Pialan Putri Pratiwi Hariyani Putri Rachma Rizqina Mardhotillah Riyan Sisiawan Putra Rizki Amalia Elfita Siti Fauziya Muhammad Tri Deviasari Wulan Triana Amelia Wati UKE MAHARANI DEWI Windi Arifa Syahadatina