E-JURNAL AKUNTANSI
Vol 25 No 2 (2018)

Pengaruh Kompensasi Eksekutif, Koneksi Politik, dan Capital Intensity pada Tax Avoidance

A. A. Ayu Nur Cintya Apsari (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Ni Luh Supadmi (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
28 Oct 2018

Abstract

This study aims to determine the effect of executive compensation, political connections, and capital intensity on tax avoidance. This research was carried out on property, real estate, and building construction companies listed on the Indonesia Stock Exchange in 2014-2016. The number of samples used in this study were 12 companies with the number of observations 36. The method of determining the sample of this study was non-probability sampling with purposive sampling technique. Data analysis techniques were carried out using multiple linear regression analysis techniques. The results showed that executive compensation had a negative and significant effect on tax avoidance. This study also found that political connections and capital intensity have a negative and not significant effect on tax avoidance. Keyword: Executive Compensation, Political Connections, Capital Intensity, Tax Avoidance

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...