PENGARUH KARAKTER EKSEKUTIF TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE)
Tax avoidance is an effort by taxpayer to reduce tax expense by not violating the tax laws or other rules in force. However, in fact tax avoidance is something that is not wanted by the government so the government created the rules to prevent it. This study aims to assess the influence of executive...
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| Main Authors: | , |
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| Format: | Theses and Dissertations NonPeerReviewed |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2012
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| Subjects: | |
| Online Access: | https://repository.ugm.ac.id/97774/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=54398 |
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| Institution: | Universitas Gadjah Mada |
| Summary: | Tax avoidance is an effort by taxpayer to reduce tax expense by not violating
the tax laws or other rules in force. However, in fact tax avoidance is something that is
not wanted by the government so the government created the rules to prevent it.
This study aims to assess the influence of executive character in the company
on tax avoidance. Object of study is manufacturing companies listed on the Indonesia
stock exchange period 2006-2010. Determination of the sample is done by using
purposive sampling method was based on secondary data from financial reports that
are available in the OSIRIS data. The method of analysis used multiple linear
regression.
The results of this study that executives who have the character of risk takers
had significantly positive effect on tax avoidance. |
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