Article Per Year (5 Year)
p-Index From 2021 - 2026
1.383
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Mahasiswa FEB Owner : Riset dan Jurnal Akuntansi Jurnal Profiet Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Islamic Economics, Management, and Business (JIEMB) Governors Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital
Fitria Magdalena Suprapto
Unknown Affiliation
Economics, Econometrics & Finance Education

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Governors

 1 
Executive Incentives, Profitability Against Tax Avoidance: A Study Of Banking Companies In Indonesia Nugroho, Wawan Cahyo; Suprapto, Fitria Magdalena
GOVERNORS Vol. 3 No. 1 (2024): April 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i1.4036

Abstract

Many parties contribute taxes to the State, one of which is companies. In calculating company profits, tax costs are very important because taxes are a cost account that can reduce the amount of profit the company earns during the year. The greater the tax paid to the state treasury, the less profit the company generates. This research aims to examine: executive incentives and profitability on tax avoidance. The population in this research are banking companies listed on the Indonesia Stock Exchange in 2017-2020. Sampling using purposive sampling, obtained 26 samples. This research uses multiple linear regression techniques. The results of this research indicate that executive incentives have no effect on tax avoidance because the compensation system without a share basis that applies to companies in Indonesia is less effective in motivating executives to avoid corporate taxes. In companies that manage corporate governance well, alignment between the interests of shareholders and executives through increasing compensation does not apply, so that increasing executive compensation has no effect on tax payments. Profitability has a significant negative effect on tax avoidance because companies that earn profits are assumed not to practice tax avoidance because they are able to manage their income and tax payments.
Executive Incentives, Profitability Against Tax Avoidance: A Study Of Banking Companies In Indonesia Nugroho, Wawan Cahyo; Suprapto, Fitria Magdalena
GOVERNORS Vol. 3 No. 1 (2024): April-July 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i1.4036

Abstract

Many parties contribute taxes to the State, one of which is companies. In calculating company profits, tax costs are very important because taxes are a cost account that can reduce the amount of profit the company earns during the year. The greater the tax paid to the state treasury, the less profit the company generates. This research aims to examine: executive incentives and profitability on tax avoidance. The population in this research are banking companies listed on the Indonesia Stock Exchange in 2017-2020. Sampling using purposive sampling, obtained 26 samples. This research uses multiple linear regression techniques. The results of this research indicate that executive incentives have no effect on tax avoidance because the compensation system without a share basis that applies to companies in Indonesia is less effective in motivating executives to avoid corporate taxes. In companies that manage corporate governance well, alignment between the interests of shareholders and executives through increasing compensation does not apply, so that increasing executive compensation has no effect on tax payments. Profitability has a significant negative effect on tax avoidance because companies that earn profits are assumed not to practice tax avoidance because they are able to manage their income and tax payments.
Co-Authors Awalina, Putri FAUZIYAH Hidayah, Tri Noor Inka Pratiwi Khoirunnisa Ninik Anggraini Nisa, Lita Khoirun Nugroho, Wawan Cahyo Praka, Areta Bhanuwati Widya Putri Awalina RR. Ella Evrita Hestiandari Tsalisa Binti Mudhawamah