PENGARUH KARAKTERISTIK EKSEKUTIF, KOMPENSASI MANAJERIAL PUNCAK, DAN PENGUNGKAPAN TATA KELOLA PERUSAHAAN TERHADAP TAX AVOIDANCE YANG TERDAFTAR DI BEI

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

Jurnal Paradigma Akuntansi
Vol 2, No 2 (2020): April 2020

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.