PENGARUH KOMISARIS INDEPENDEN DAN KOMPENSASI EKSEKUTIF TERHADAP AGRESIVITAS PAJAK

Authors

  • Rahadi Nugroho PKN STAN
  • Devandanny Rosidy Direktorat Jenderal Kementerian Keuangan

DOI:

https://doi.org/10.31092/jia.v3i1.563

Keywords:

agresivitas, pajak, komisaris, independen, kompensasi, eksekutif

Abstract

ABSTRACT

This study aims to analyze the effect of proportion of  independent commissioner and executive’s compensation on tax aggressiveness. This research uses quantitative method by using panel data regression analysis. The population in this research is all financial sectors firm listed in the Indonesia Stock Exchange in the year 2014 - 2017. The sample was selected by using purposive sampling method and acquired 59 firms and 236 observations. The result of this study indicates that executive’s compensation has negative effect on tax aggressiveness. On the other hand, Proportion of independent commissioner has positive effect on tax aggressiveness..

 

ABSTRAK

Penelitian ini bertujuan untuk menganalisis pengaruh proporsi komisaris independen dan kompensasi eksekutif terhadap agresivitas pajak. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan analisis regresi data panel. Populasi dalam penelitian ini adalah seluruh perusahaan sektor jasa keuangan yang terdaftar di Bursa Efek Indonesia dalam periode 2014 sampai dengan 2017. Sampel dalam penelitian ini dipilih dengan menggunakan metode purposive sampling yang menghasilkan sampel sebanyak 59 perusahaan dan 236 observasi. Penelitian ini menyimpulkan kompensasi eksekutif berpengaruh negatif terhadap agresivitas pajak. Sementara itu, proporsi komisaris independen berpengaruh  positif terhadap agresivitas pajak.

 

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Dokumen Publik

Undang-Undang Republik Indonesia Nomor 15 Tahun 2017 tentang Anggaran Pendapatan dan Belanja Negara Tahun Anggaran 2018.

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Published

2019-10-27

Issue

Vol. 3 No. 1 (2019): JULY EDITION

Section

Articles

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