Amoreta Yulianti Harlan, Estralita Tris
Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

PENGARUH KARAKTERISTIK EKSEKUTIF, KOMPENSASI MANAJERIAL PUNCAK, DAN PENGUNGKAPAN TATA KELOLA PERUSAHAAN TERHADAP TAX AVOIDANCE YANG TERDAFTAR DI BEI Amoreta Yulianti Harlan, Estralita Tris
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (744.105 KB) | DOI: 10.24912/jpa.v2i2.7631

Abstract

The purpose of this study was to analyze the influence of executives’ characteristic, top management  compensation  and  corporate governance  of  manufacturing  company in Indonesian Stock Exchange before and after tax amnesty. The sample used for each year is 40 companies. The result show that executives’ characteristic has no effect on tax avoidance, top management compensation has a positive effect on tax avoidance and corporate governance has effect on tax avoidance.