Tax is a contribution that mandatory to be paid by personal and corporate taxpayers. The government used that tax for national development. Tax becomes a burden for companies that it is mandatory to be paid. If the companies got larger income so that the taxes that must be paid become larger too. On the other hand, if the companies got smaller income, the taxes that must be paid will become smaller. This leads the companies to avoid taxes that mandatory to be paid by reducing their amount of taxes. This is called tax avoidance. Tax avoidance influenced by several factors such as corporate governance. This study aims to determine the effect of executive share ownership, executive compensation and independent commissioners on tax avoidance. This study uses manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2015-2019. The sampling technique used was purposive sampling method. The sample used in this study were 52 manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2015-2019 period. Hypothesis testing is done using multiple linear regression analysis with the SPSS 26 program and a significance value of 5%. The results of this study indicate that: (1) Executive share ownership has no significant effect on tax avoidance, (2) Executive compensation has significant positive effect on tax avoidance, (3) Independent commissioners have no significant effect on tax avoidance, (4) Executive share ownership, executive compensation, and independent commissioners are only able to explain tax avoidance by 3,1%.
| Published in | Journal of Finance and Accounting (Volume 9, Issue 2) |
| DOI | 10.11648/j.jfa.20210902.12 |
| Page(s) | 28-35 |
| Creative Commons |
This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited. |
| Copyright |
Copyright © The Author(s), 2021. Published by Science Publishing Group |
Executive Share Ownership, Executive Compensation, Independent Commissioner, Tax Avoidance
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APA Style
Ellena Nabilah Nur Alisha Ansar, Wahyu Ari Andriyanto, Ekawati Jati Wibawaningsih. (2021). The Effect of Executive Share Ownership, Executive Compensation, and Independent Commissioners on Tax Avoidance. Journal of Finance and Accounting, 9(2), 28-35. https://doi.org/10.11648/j.jfa.20210902.12
ACS Style
Ellena Nabilah Nur Alisha Ansar; Wahyu Ari Andriyanto; Ekawati Jati Wibawaningsih. The Effect of Executive Share Ownership, Executive Compensation, and Independent Commissioners on Tax Avoidance. J. Finance Account. 2021, 9(2), 28-35. doi: 10.11648/j.jfa.20210902.12
AMA Style
Ellena Nabilah Nur Alisha Ansar, Wahyu Ari Andriyanto, Ekawati Jati Wibawaningsih. The Effect of Executive Share Ownership, Executive Compensation, and Independent Commissioners on Tax Avoidance. J Finance Account. 2021;9(2):28-35. doi: 10.11648/j.jfa.20210902.12
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Download@article{10.11648/j.jfa.20210902.12,
author = {Ellena Nabilah Nur Alisha Ansar and Wahyu Ari Andriyanto and Ekawati Jati Wibawaningsih},
title = {The Effect of Executive Share Ownership, Executive Compensation, and Independent Commissioners on Tax Avoidance},
journal = {Journal of Finance and Accounting},
volume = {9},
number = {2},
pages = {28-35},
doi = {10.11648/j.jfa.20210902.12},
url = {https://doi.org/10.11648/j.jfa.20210902.12},
eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20210902.12},
abstract = {Tax is a contribution that mandatory to be paid by personal and corporate taxpayers. The government used that tax for national development. Tax becomes a burden for companies that it is mandatory to be paid. If the companies got larger income so that the taxes that must be paid become larger too. On the other hand, if the companies got smaller income, the taxes that must be paid will become smaller. This leads the companies to avoid taxes that mandatory to be paid by reducing their amount of taxes. This is called tax avoidance. Tax avoidance influenced by several factors such as corporate governance. This study aims to determine the effect of executive share ownership, executive compensation and independent commissioners on tax avoidance. This study uses manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2015-2019. The sampling technique used was purposive sampling method. The sample used in this study were 52 manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2015-2019 period. Hypothesis testing is done using multiple linear regression analysis with the SPSS 26 program and a significance value of 5%. The results of this study indicate that: (1) Executive share ownership has no significant effect on tax avoidance, (2) Executive compensation has significant positive effect on tax avoidance, (3) Independent commissioners have no significant effect on tax avoidance, (4) Executive share ownership, executive compensation, and independent commissioners are only able to explain tax avoidance by 3,1%.},
year = {2021}
}
TY - JOUR T1 - The Effect of Executive Share Ownership, Executive Compensation, and Independent Commissioners on Tax Avoidance AU - Ellena Nabilah Nur Alisha Ansar AU - Wahyu Ari Andriyanto AU - Ekawati Jati Wibawaningsih Y1 - 2021/04/16 PY - 2021 N1 - https://doi.org/10.11648/j.jfa.20210902.12 DO - 10.11648/j.jfa.20210902.12 T2 - Journal of Finance and Accounting JF - Journal of Finance and Accounting JO - Journal of Finance and Accounting SP - 28 EP - 35 PB - Science Publishing Group SN - 2330-7323 UR - https://doi.org/10.11648/j.jfa.20210902.12 AB - Tax is a contribution that mandatory to be paid by personal and corporate taxpayers. The government used that tax for national development. Tax becomes a burden for companies that it is mandatory to be paid. If the companies got larger income so that the taxes that must be paid become larger too. On the other hand, if the companies got smaller income, the taxes that must be paid will become smaller. This leads the companies to avoid taxes that mandatory to be paid by reducing their amount of taxes. This is called tax avoidance. Tax avoidance influenced by several factors such as corporate governance. This study aims to determine the effect of executive share ownership, executive compensation and independent commissioners on tax avoidance. This study uses manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2015-2019. The sampling technique used was purposive sampling method. The sample used in this study were 52 manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2015-2019 period. Hypothesis testing is done using multiple linear regression analysis with the SPSS 26 program and a significance value of 5%. The results of this study indicate that: (1) Executive share ownership has no significant effect on tax avoidance, (2) Executive compensation has significant positive effect on tax avoidance, (3) Independent commissioners have no significant effect on tax avoidance, (4) Executive share ownership, executive compensation, and independent commissioners are only able to explain tax avoidance by 3,1%. VL - 9 IS - 2 ER -
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