Chika Aprillia, - (2023) ANALISIS PENGARUH KOMPENSASI EKSEKUTIF TERHADAP PRAKTIK TAX AVOIDANCE DENGAN MULTIPLE LARGE SHAREHOLDERS SEBAGAI PEMODERASI : Studi pada Emiten Consumer Non-Cyclicals di BEI Tahun 2019 – 2021. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Tax avoidance merupakan upaya-upaya yang dilakukan dalam memanfaatkan celah peraturan perpajakan dengan tujuan untuk mengurangi beban pajak yang ditanggung perusahaan. Legalitas tax avoidance yang sulit ditentukan membuat tax avoidance dapat menimbulkan risiko bagi perusahaan walaupun pada satu sisi dapat menguntungkan perusahaan. Tentunya ada beragam faktor yang mampu memengaruhi tingkat tax avoidance yang dilakukan perusahaan. Penelitian ini disusun untuk mengetahui bagaimana kompensasi eksekutif sebagai salah satu faktor keuangan dapat memengaruhi praktik tax avoidance dengan kehadiran multiple large shareholders (MLS) sebagai pemoderasi. Kemudian metode deskriptif dan verifikatif dengan pendekatan kuantitatif merupakan metode penelitian yang dipilih dan digunakan terhadap perusahaan sektor consumer non-cyclicals yang terdaftar di BEI pada tahun 2019 – 2021. Sampel penelitian ini diseleksi menggunakan teknik purposive sampling sehingga diperoleh sebanyak 164 total observasi data dari 68 perusahaan. Hasil penelitian ini menyatakan bahwa kompensasi eksekutif berpengaruh positif terhadap praktik tax avoidance yang dilakukan oleh perusahaan dan multiple large shareholders (MLS) dapat memoderasi pengaruh positif kompensasi eksekutif terhadap praktik tax avoidance yang dilakukan perusahaan. Kata kunci: Kompensasi Eksekutif, Multiple Large Shareholders (MLS)¸ Tax Avoidance. Tax avoidance is an effort made in exploiting loopholes in tax regulations with the aim of reducing the tax burden borne by the company. The legality of tax avoidance that is difficult to determine makes tax avoidance can pose a risk to the company even though on the one hand it can benefit the company. Of course, there are various factors that can affect the level of tax avoidance carried out by the company. This research was compiled to determine how executive compensation as one of the financial factors can affect tax avoidance practices with the presence of multiple large shareholders (MLS) as a moderation. Then, the descriptive and verificative methods with quantitative approaches are research methods that selected and used for consumer non-cyclicals sector companies listed on the IDX in 2019 – 2021. The sample of this study was selected using purposive sampling techniques so that 164 total observations of data from 68 companies were obtained. The results of this research state that executive compensation has a positive effect on tax avoidance practices carried out by companies and multiple large shareholders (MLS) can moderate the positive effect of executive compensation on tax avoidance practices carried out by companies. Keywords: Executive Compensation, Multiple Large Shareholders (MLS) ̧ Tax Avoidance.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | Link Google Scholar: https://scholar.google.com/citations?user=yGD8wB8AAAAJ&hl=en&authuser=3 ID SINTA Dosen Pembimbing: Budi Supriatono Purnomo: 5996343 |
| Uncontrolled Keywords: | Kompensasi Eksekutif, Multiple Large Shareholders (MLS)¸ Tax Avoidance. Executive Compensation, Multiple Large Shareholders (MLS) ̧ Tax Avoidance. |
| Subjects: | L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Chika Aprillia |
| Date Deposited: | 08 May 2023 03:38 |
| Last Modified: | 08 May 2023 03:38 |
| URI: | http://repository.upi.edu/id/eprint/89963 |
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