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Pengaruh Multinationality, CEO Compensation, Foreign Activity, Karakter Eksekutif Dan Capital Intensity Terhadap Tax Avoidance

Mahendri, Ratna Ayu Yuniar (2021) Pengaruh Multinationality, CEO Compensation, Foreign Activity, Karakter Eksekutif Dan Capital Intensity Terhadap Tax Avoidance. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

This study aimed to examine the effect of multinationality, CEO compenstion, foreign activity, executive character, and capital intensity against tax avoidance. In this study, tax avoidance is measured using the effective tax rate (ETR). This study focused on mining companies listed in Indonesia Stock Exchange (BEI). This research is a quantitative research. The sample used in this study is mining companies listed on the Indonesia Stock Exchange (BEI) in the period 2015-2019. Sampling method used was purposive sampling method with a sample of 52 companies during the observation period of 5 years. The data used are secondary from financial reports. The analysis technique used in this research is multiple linear regression analysis with the help of the Statistical Package for Social Sciences (SPSS) Ver. 24. The results of this study indicate that multinationality, CEO compenstion, foreign activity, and executive character has a negative effect on tax avoidance. Meanwhile capital intensity has a significant and positive effect on tax avoidance. Keywords : Tax avoidance, multinationality, CEO compensation, foreign activity, executive character, capital intensity

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: RATNA AYU YUNIAR MAHENDRI
Date Deposited: 21 May 2021 07:53
Last Modified: 21 May 2021 07:53
URI: http://eprints.perbanas.ac.id/id/eprint/7860

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