Pramiana, Omi and Hidayat, Agus Taufik and Susilo, Dwi Ermayanti and Suprapto, Sugeng and Purbowati, Rachyu [P] Factors Affecting Corporate Tax Avoidance Practices on the Indonesia Stock Exchange. Advances in Social Science, Education and Humanities Research,, 542.
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Abstract
Abstract—This study was conducted to know the factor effecting of financial reporting aggressiveness and tax avoidance. The data used are secondary data taken from the financial report of the Mining Sector companies listed on the Indonesia Stock Exchange with as many as 164 financial reports, data analysis using Partial Lease Square (PLS) with warp PLS. The results showed that executive compensation had a significant negative effect on aggressiveness in financial reporting, and gender diversification had a significant positive effect on aggressiveness in financial reporting. Executive compensation has an insignificant negative effect on tax avoidance, gender diversification has a positive and insignificant effect on tax avoidance, and financial reporting aggressiveness has a significant positive effect on tax avoidance. Financial reporting aggressiveness can be a full mediating variable between executive compensation and tax avoidance, financial reporting aggressiveness can be a partial mediating variable between gender diversification and tax avoidance. Keywords—executive compensation, gender diversification, financial reporting aggressiveness, tax avoidance
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HK Accounting |
| Divisions: | Peer Review dan Plagiarism |
| Depositing User: | Users 1 not found. |
| Date Deposited: | 29 Jul 2022 05:50 |
| Last Modified: | 29 Jul 2022 05:50 |
| URI: | http://repository.stiedewantara.ac.id/id/eprint/3107 |
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