Authors:

Gusti Ayu Pradnyanita Dewi, Maria M. Ratna Sari

Abstract:

“Tax avoidance is tax evasion efforts to comply with taxation and use strategies in the field of taxation that are used . This study has purpose to determine the influence of executive incentive, corporate risk, and corporate governance against tax avoidance. The number of samples analyzed 165 samples of companies listed on the Indonesia Stock Exchange (IDX) 2011-2013. Method for this study was purposive sampling. Research data analysis using multiple linear regression. Result of analysis showed a negative effect on the risk of corporate tax avoidance. Executive incentives, institutional ownership, independent directors and audit committee has no effect on tax avoidance. While audit quality has positive influence on tax avoidance.”

Keywords

Keyword Not Available

Downloads:

Download data is not yet available.

References

References Not Available

PDF:

https://jurnal.harianregional.com/akuntansi/full-11423

Published

2015-10-28

How To Cite

DEWI, Gusti Ayu Pradnyanita; SARI, Maria M. Ratna. Pengaruh Insentif Eksekutif, Corporate Risk dan Corporate Governance Pada Tax Avoidance.E-Jurnal Akuntansi, [S.l.], v. 13, n. 1, p. 50-67, oct. 2015. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-11423. Date accessed: 28 Aug. 2025.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 13 No 1 (2015)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License