Pengaruh Karakter Eksekutif Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Periode 2011 - 2012
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Institusion
STIE Indonesia Banking School
Author
Pradipta, Aziz Arka
Subject
HF5601 Accounting
Datestamp
2024-07-18 01:53:25
Abstract :
This Paper describes the influence of Executive character against tax avoidance. Decisions made by corporate executives have influence on any potential management in committing tax avoidance. This research aims to analyze the effect of Executive character against tax avoidance. This sample of this paper registered companies in the manufacturing industry sector consumption in Indonesia stock exchange in 2009-2012. This research uses 28 manufacturing companies sector consumption in Indonesia stock exchange 2009-2012. This type of data is panel data, while data analysis method used was multiple linear regression. The results showed that significant influential Executive character on corporate tax avoidance industry manufacturing period 2009-2012. Keywords: Tax Avoidance, Executive Character.
This Paper describes the influence of Executive character against tax avoidance. Decisions made by corporate executives have influence on any potential management in committing tax avoidance. This research aims to analyze the effect of Executive character against tax avoidance. This sample of this paper registered companies in the manufacturing industry sector consumption in Indonesia stock exchange in 2009-2012. This research uses 28 manufacturing companies sector consumption in Indonesia stock exchange 2009-2012. This type of data is panel data, while data analysis method used was multiple linear regression. The results showed that significant influential Executive character on corporate tax avoidance industry manufacturing period 2009-2012. Keywords: Tax Avoidance, Executive Character.
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