PENGARUH KARAKTER EKSEKUTIF TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE)
| Main Authors: | , Judi Budiman, SE., , Dr. Setiyono Miharjo, MBA. |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[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 |
Daftar Isi:
- 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.