The Influence of Executive Compensation and Executive Shares Ownership towards Corporate Tax Avoidance
نویسندگان
چکیده
<p>This study aims to examine the influence of executive compensation and shares ownership towards tax avoidance. By knowing avoidance, it could be an input for better regulations relates This used annual report property, real estate, building construction company listed on Indonesia Stock Exchange during 2014-2018. uses purposive sampling determine samples. There are 14 companies in this research, total there 70 reports as samples research. The control variables research performance proxied using return asset size asset. method is multiple linear regression. found that has significant with negative coefficient avoidance does not avoidance.</p>
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ژورنال
عنوان ژورنال: JAAF (Journal of Applied Accounting and Finance)
سال: 2021
ISSN: ['2580-1791', '2615-8051']
DOI: https://doi.org/10.33021/jaaf.v5i1.1462