ANALISIS PENGARUH KOMPENSASI EKSEKUTIF, LATAR BELAKANG KEAHLIAN KOMITE AUDIT, KOMISARIS INDEPENDEN, STRUKTUR KEPEMILIKAN SAHAM TERHADAP PENGHINDARAN PAJAK PERUSAHAAN DENGAN VARIABEL KONTROL UKURAN DAN KINERJA PERUSAHAAN

This study aims to analyze the effect of board compensation, financial sophistication for audit committee, independence board of commisioner, majority shareholding, public shareholding, and board shareholding to tax avoidance measured by cash effective tax rate minus effective tax rate. Independent variables used in this study is total compensation that earned by board of directors and board of commissioners, financial sophistication for audit committee, independence board of commisioner, majority shareholding structure, public shareholding structure, and board shareholding structure while the dependent variable is taxavoidance. Several prior studies have showing various results. To obtain valid results, then performed test on each variables based on the hypothesis constructed. The study population was 414 manufacturing companies that listed in Indonesia Stock Exchange during 2014-2016. The sample used were selected by purposive sampling method. After eliminating data with several criteria, 206 companies are identified as samples during observation period 2014-2016. Hypothesis testing is performed by using the Regression Analysis. The result of this study showed that board shareholding structure and companies performance are consistent with hypothesis which has positively significant effect on tax avoidance. In the other hand, board compensation, financial sophistication for audit committee, independence board of commisioner, public shareholding structure and companies size are not consistent with hypothesis that has not significantly effect on tax avoidance.

1.  UEU-Journal-20518-11_1556.pdf - 716 KB

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