PENGARUH KOMPENSASI EKSEKUTIF, KEPEMILIKAN SAHAM EKSEKUTIF, DAN PREFERENSI RISIKO EKSEKUTIF TERHADAP PENGHINDARAN PAJAK PERUSAHAAN

Abstract

       This study aims to analyze: (1) the influence of executive compensation to tax avoidance in the non-manufacturing companies other than banking companies and securities listed on the Indonesia Stock Exchange in 2010-2014. (2) the influence of executive stock ownership to tax avoidance in the non-manufacturing companies other than banking companies and securities listed on the Indonesia Stock Exchange in 2010-2014. (3) the influence of the executive risk preferences to tax avoidance in the non-manufacturing companies other than banking companies and securities listed on the Indonesia Stock Exchange in 2010-2014.

       Data used in this research is secondary data. The population in this study is a non-manufacturing company listed on the Indonesia Stock Exchange in 2010-2014 in addition to banking and securities firm. The sampling technique used purposive sampling method of data analysis used multiple regression analysis. Results of research conducted using SPSS version 16.

       Based on the results of research conducted of influence executive compensation and executive stock ownership as an independent variable positive and significant impact on tax avoidance. While the executive risk preferences do not affect the tax avoidance. For the control variables used as leverage has a negative and significant impact on tax avoidance and NOL has no effect on tax avoidance.

Keyword: tax avoidance, executive compensation, executive ownership, risk preference of

                 executive