KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 8 No. 3 (2022): Kalbisiana

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

Cindy Felicia Nainggolan (Institut Teknologi dan Bisnis Kalbis)
Maulana Malik Muhammad (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
03 Oct 2022

Abstract

Tax avoidance is an engineering tax affairs in legal way by obeying and not going out from the regulations. This study aims to determine the effect of executive compensation, political connections, and capital intensity on tax avoidance measured using Cash Effective Tax Rate (CETR). The population in this study is manufacturing companies listed on Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sample selected is 243 companies which selected by purposive sampling method. This study uses a classic assumption test, model feasibility test, multiple linear regression analysis and hypothesis test with data processing Eviews 10. The result of the research shows that executive compensation has no significant effect on tax avoidance, political connections has a positive and significant effect on tax avoidance and capital intensity has a negative and significant effect on tax avoidance.

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Journal Info
KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Website

Abbrev

kalbisiana

Publisher

UNIVERSITAS KALBIS

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua ...