PENGARUH KOMPENSASI EKSEKUTIF, LEVERAGE, STRUKTUR KEPEMILIKAN DAN KOMISARIS INDEPENDEN TERADAP PENGHINDARAN PAJAK (TAX AVOIDANCE)

Abstract

This study  aims to determine the effect of executive compensation, structure ownership, leverage and independent commissioner to  tax avoidance in companies listed on the Indonesian Stock Exchange in 2011-2014. Proxy of structure ownership variables consist of institutional ownership ,public ownership.In this research, sample selection using purposive sampling method . Purposive sampling method is a method of sample selection based on the criteria desired by the researcher. From this research, obtained a sample of 23 companies out of 146 companies listed on the Stock Exchange from 2011-2014. Analysis of the data in this study is done by using a test that analysis , multiple linear regression analysis , the classical assumption test , and hypothesis testing . The test results in this study show variable composition of the leverage, institutional ownership and independent commissioner , did has not significant effect on the activity of tax avoidance . While the variable executive compensation and public ownership has significantly effect  on of tax avoidance

 

Keywords : tax avoidance, executive compensation, leverage, structure ownership, independent commisioner