Peran Compensation CEO dalam Mempengaruhi Hubungan Antara Intensitas Modal, Corporate Social Responsibility, dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Inayah, Mayadatul
Subject
336.2 - TAXES & TAXATION
Datestamp
2024-03-28 03:37:03
Abstract :
This research aims to examine the influence of capital intensity, CSR, and sales growth on tax avoindance with CEO compensation as moderating variable. The population in this study of mining companies listed on the Indonesia Stock Exchange for the period 2020-2022. The sampling method which produced a sample of 153 records. This hypothesis testing method uses multiple linear regression analysis and MRA. Based on the research results, it shows that capital intensity and CSR have an influence on tax avoindance. Meanwhile, sales growth has no effect on tax avoidance. CEO compensation is only able to moderated the relationship between capital intensity and tax avoidance
This research aims to examine the influence of capital intensity, CSR, and sales growth on tax avoindance with CEO compensation as moderating variable. The population in this study of mining companies listed on the Indonesia Stock Exchange for the period 2020-2022. The sampling method which produced a sample of 153 records. This hypothesis testing method uses multiple linear regression analysis and MRA. Based on the research results, it shows that capital intensity and CSR have an influence on tax avoindance. Meanwhile, sales growth has no effect on tax avoidance. CEO compensation is only able to moderated the relationship between capital intensity and tax avoidance
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