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Journal : Educoretax

The role of compensation management and institutional ownership on tax avoidance Mulyati, Mulyati; Ferdiansyah, Ferdiansyah
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1702

Abstract

This study aims to determine the influence of Management Compensation and Institutional Ownership on Tax Avoidance. This research is a type of quantitative research with a secondary type of data. The source of this research data was obtained from pharmaceutical sector companies listed on the Indonesia Stock Exchange (IDX) for 6 years with a period between 2018 – 2023. The sample selection method used in this study is the purposive sampling method so that the sample obtained with this method is 8 companies. The data used in this study is in the form of annual reports from each company that has been used as a research sample. The analysis technique used was panel data regression analysis with a significance level of 5%. This study was processed using eviews software 12 and showed that (1) management compensation and institutional ownership have a simultaneous effect on tax evasion which means that the hypothesis is accepted (2) management compensation has no significant effect on tax avoidance which means the hypothesis is rejected, and (3) institutional ownership has a significant effect on tax avoidance which means the hypothesis is accepted.
Co-Authors Abdul Halim Abdul Haris, Abdul Haris Abdul Khair Abdusaahid, Abdusaahid Abrar Tanjung Adelia Novita Sari Adiana Mutamsari, Adiana Adinda Armilia Putri Adna, Muhamad Bakhrul Adnan Adnan Aflah, Dzakiyah Agus Hartoko Al Fajar, Muhammad Rasyad Al-Fikri, Muhammad Amal Fauqi Ambiyar, Ambiyar Amelia, Ice Rezeki Ananda , Risa Dwi Andesti, Olga Andira, Pipi Dwi Andriani, Rini Dewi Angraini, Reta Arbeit, Abraham Aldo Ardabili, Ardabili Aris Haris Rismayana Aris Iwansyah Ariyati, Havifah Aryudha, Syahdan Indra Aziz, Ayi Jamaludin B, Ahmad Nurul Ihsan Bagus Permana Bastam, Mukhlis Nahriri Berchah Pitoewas Billanivo, Reynaldi Rizki Bimo Dwi Lukito, Bimo Dwi Cecep Hidayat Dahlan, A Ahmad Deazwara, Muhammad Rizki Akbar Deri Latika Herda Dewa, Raefy Punta Dewi Rahayu Dewi, Bela Purnama Didi Didi, Didi Dinah Husniah Dolly Virgian Shaka Yudha Sakti dompak, timbul Dwi Septiani Dzulkifli, Dzulkifli Efrianova, Vivi Eka Dea Pramudita Elza Zeriana Eriman, Laode Ernidawati, Ernidawati Fachri, Akbar Fadillah, Farhan Fadli Andi Natsif Fadli Fadli Fahreza, M. Rizky Fahrudin, Mohamad Seh Fajarita, Lusi Fani Keprila Prima Fatmasari Fatmasari Fidratul, Hilda Firdaus Firdaus Fitri Sagantha Furqon, Luthfi Abid Gazalin, Junaid Gufran, Gufran Hamim, Sumi Amariena Handaka Handaka, Handaka Hanoselina, Yulia Hanum, Nurfadillah Hartono Hartono Hasnawati Hasnawati Haura Atthahara Heni Kusumawati Herliana, Irma Hermansyah Hermansyah Ihu, Safardan Ko Ika Susanti Ikhwanul Hanif Ilham Ilham imam maulana, imam Imansyah, M. Nur Ines Dayani Intan Permatasari Irawan Irawan Irmaningsih, Irmaningsih Izzi Jalal, Alfi Juanita, Safitri Junil Adri Juvita, Juvita Kaharuddin Kelvin Kelvin KURNIA KURNIA, KURNIA Kurniawan, Syafaruddin Kusdiana, Yayu Kusno Kusno Kususma, Indra Cahya Luthfiyah, Lutfiyah M. Ardiansyah Maestro Pasaribu, Yohanes mardianti, Sri Mardin, Yuzuf Martines Sabiliun Muttaqina Masnur Masnur Mastorat Mastorat Ma’ruf, Anang Mega Dwi Septivani Melani, Nur De Afni Mitri Irianti Muammar Khaddafi Muarif, Muarif Mughniy, M. Abdi Fatahu Muhaji Muhaji Muhamad Ridwan Muhammad Idham Muhammad Muslim, Muhammad Muhammad Zaki Muharram, Hari Mulyati Mulyati Musyfikah Ilyas, Musyfikah Nadia Sabila Nasaruddin Nasaruddin Nasronudin Nasronudin Ngadino Surip Diposumarto, Ngadino Surip NINGSIH, NINGSIH Ningsih, Yulia Rahayu Niniek Widyorini Nur, Syarif Nurmeyliandari, Revianty Oihu, Safardan Ka Oktavia, Petricia Palyanti, Mega Pradisa, Riska Pramadjaya, Angga Pratama, Nando Kaliman Pratiwi, Vanesa Diyan Prihartini Widiyanti Priyambada, Agung Putra, Briandy Tri Putri, Nurhalisa Putri, Windi windiani Putri, Yulianti R, Raisul Amin Rachim, Reslianty Rahma, Sri Rahmadhona Fitri Helmi Rahmi, Ranti Sania Ramadhan, Sahrul Ramadhani, Yerix Ramadisu Mafra, Ramadisu Ramdhaniyah, Yulia Rasimin Rasimin, Rasimin Ratih Kusuma Dewi Ratna Wulandari Rendy Ardiansyah Restiawati, Restiawati Retno Indrawati Roestamadji Retno Pudji Rahayu Reza Ardiansyah Rifdah Assyifa Rio Azhari, Fahmi Riskiya Dina Paramita Risma, Andi Rizki, Ainul Rizki, Bunga Nur Rizqiullah, Nabila Rosdiana Rosdiana Rosita Rosita Rusfandi Rusfandi Rusman, Muhammad Sagaf, Umar Sahid Ridho Sahriani, Sahriani Saing, Ferdiansyah Salsabila, Ilmi Aurelin Saputra, M. Abid Sasmita, Astuti Indah Septyawinanda, Ema Serly Pramudita Sihura, Sancka S.G Siregar, Ahmad Ansyari Siti Jubaidah, Siti Siti Munfiatik Siti Nuraeni, Siti Siti Nurhayati Siti Qomariyah Khairunisa, Siti Qomariyah sitompul, sanuryanti Subhan, Ega Siful Suci Nurangraini, Adelia Sudarso, Aden Prawiro Sugiarti, Cucu Sukma, Pasya Monica Sukrin, Sukrin Sunarto Sunarto Surya, Gilang Adhika Suryani Suryani Syahputra, Deni Tasanah Assakur, Yoga Hilmi Tinaria, Lisa Tomohiro Kotaki, Tomohiro Ulfa Ulfa Ulza, Emaridial Ulza umb, Ibrahim Umi Kalsum Unung Verawardina, Unung Usman, Fatoni Vindua, Raditia Wahyu Mulyadi Wahyu Setiawan Wahyuddin Wahyuddin Waluyo, Sejati Wati, Rani Sri Wijaya, Anto Wijaya, Etistika Wiriadinata, Saddam Rizki Yanti, Inda Hadi Yanto, La Yuki Yulianingsih, Evi Yustini Zainuddin, Zainuddin Zakariyah, Imbrahim Zakia Putri, Indah Zulkifli Zulkifli