Analisis Pengaruh Kompensasi Eskekutif, Profitabilitas Perusahaan, dan Leverage Terhadap Tax Avoidance

Anggi Maulana, Ratna Hindria Dyah Pita Sari, Ekawati Jati Wibawaningsih

Abstract


This study aims to examine and determine the effect of executive compensation, company profitability, and leverage on tax avoidance (Empirical Study of Manufacturing Companies listed on the Indonesia Stock Exchange (BEI) 2017- 2019 Period) The independent variables in this study are executive compensation, company profitability. and leverage. The population in this study were 178 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sample used in the study was 315 samples obtained from 105 manufacturing companies. This study uses data analysis techniques, namely multiple linear regression analysis using the IBM SPSS version 26 application of 5% (0.05). The results of this study indicate that executive compensation has a significant effect on tax avoidance with ETR, CETR, BTD measurements, company profitability has a significant effect on tax avoidance ETR, CETR, BTD measurements, and leverage has a significant effect on tax avoidance with the CETR measurement, but the ETR and BTD measurements have no significant effect.

Keywords


Executive Compensation; Company Profitability; Leverage.

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References


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