Intensitas Aset Tetap Dan Preferensi Risiko Eksekutif Terhadap Tax Avoidance Pada Sektor Pertambangan Di BEI
DOI:
https://doi.org/10.31851/jmwe.v20i3.13501Abstract
ABSTRAK
Penelitian ini mendapatkan bukti empiris tentang pengaruh kekuatan sumber daya tetap dan kecenderungan risiko pemimpin terhadap penghindaran pajak. Populasi yang digunakan ialah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2016-2020, dengan jumlah total sampel sebanyak 15 perusahaan. Menggunakan metode sampling purposive teknik analisis data adalah analisis regresi berganda. Hasil pengujian dari analisis regresi linear berganda dapat disimpulkan bahwa sumber daya tetap secara parsial berpengaruh terhadap penghindaran pajak. Kecenderungan risiko pemimpin secara parsial berpengaruh terhadap penghindaran pajak. Secara simultan, sumber daya tetap dan kecenderungan risiko pemimpin berpengaruh terhadap penghindaran pajak.
Kata kunci : kekuatan sumber daya tetap, kecenderungan risiko pemimpin, dan penghindaran pajak.
ABSTRACT
This study obtains empirical evidence about the effect of fixed resource power and leader risk on tax avoidance. The population used is mining companies listed on the Indonesia Stock Exchange for the 2016-2020 period, with a total sample of 15 companies. Using purposive sampling method, the data analysis technique is multiple regression analysis. The results of research with multiple linear regression analysis can be ascertained that the fixed resources partially affect tax avoidance. interested in partially withdrawing the effect on tax avoidance. Simultaneously, fixed resources and leadership tendencies have an effect on tax avoidance.
Keywords : fixed resource power, leader risk propensity, and tax avoidance.
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