Pengaruh Karakteristik Kepemilikan Dan Kompensasi Eksekutif Terhadap Tax Aggressive (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI)

Fertika Putri - Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Abstract


This research aims to test 1) The effect of ownership characteristic and 2) Executive compensation to Tax Aggressive. Population of this research is manufacturing company that registered in BEI in 2009 until 2012. Types of data is secondary data and multiple regression analysis is was the method of analysis used. Based on the results showed: 1) Ownership characteristic has significant effect on tax aggressive (H1 accept) 2) Executive Compensation has no significant effect on tax aggressive (H2rejected). This research suggested: 1) for further researcher should consider expanding the sample beyond the manufacturing sector and extend the observation period, 2) many other factor that affect for further researcher should be able to collaborate on a variety of relevant variables in affecting performance of company and development of tax aggressiveness of a company.

Keywords  : Ownership Characteristic, Executive Compensation, Tax Aggressive


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