The Effect of Financial Distress, Executive Characteristics, and Executive Compensation on Tax Avoidance in Consumption Goods Sector Companies from 2016-2018

Muttaqin, Muhammad Zaenal and Husen, Sharifudin (2020) The Effect of Financial Distress, Executive Characteristics, and Executive Compensation on Tax Avoidance in Consumption Goods Sector Companies from 2016-2018. The Effect of Financial Distress, Executive Characteristics, and Executive Compensation on Tax Avoidance in Consumption Goods Sector Companies from 2016-2018. (Unpublished)

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Abstract

This study is aimed to test the effect of Financial Distress (FD), Executive Characteristics (RISK), and Executive Compensation (KE) on Tax Avoidance (TAX) in consumption goods sector companies that listed in the Indonesia Stock Exchange (IDX) from 2016 to 2018. This research uses descriptive quantitative approach, which is measured using multiple linear regression bassed method use Eviews 10. Sample was determined by purposive sampling method, and get 34 consumption goods sector companies. So, total observation in this research are 136 observation. Data was collected by Indonesian Stock Exchange (IDX) official website: www.idx.co.id. Hypothesis testing are using F test and t test. The results are (1) Financial Distress (FD) has positive and significant effect to Tax Avoidance (TAX) in consumption goods sector companies that listed in the Indonesia Stock Exchange (IDX) from 2016 to 2018, (2) Executive Characteristics (RISK) has positive and significant effect to Tax Avoidance (TAX) in consumption goods sector companies that listed in the Indonesia Stock Exchange (IDX) from 2016 to 2018, and (3) Executive Compensation (KE) has negative and significant effect to Tax Avoidance (TAX) in consumption goods sector companies that listed in the Indonesia Stock Exchange (IDX) from 2016 to 2018

Item Type:	Article
Uncontrolled Keywords:	Financial Distress, Executive Characteristics, Executive Compensation, Tax Avoidance
Subjects:	Akuntansi > Perpajakan
Divisions:	S1 Akuntansi
Depositing User:	Users 326 not found.
Date Deposited:	30 Oct 2020 02:25
Last Modified:	30 Oct 2020 02:25
URI:	http://repository.stei.ac.id/id/eprint/1443

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