Pengaruh Kompensasi Eksekutif terhadap Corporate Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Indonesia, Malaysia, dan Singapura Periode 2016-2018)

The Effect of Executive Compensation on Corporate Tax Avoidance (Empirical Study of Manufacturing Companies listed on the Indonesia, Malaysia and Singapore Stock Exchanges for the 2016-2018 Period)

Penelitian ini bermaksud untuk membuktikan pengaruh kompensasi eksekutif terhadap corporate tax avoidance di Indonesia, Malaysia, dan Singapura. Populasi yang digunakan yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, Malaysia, dan Singapura pada periode 2016-2018. Metode sampel menggunakan purposive sampling. Regresi linear berganda digunakan sebagai metode analisis data dengan bantuan eviews 10. Hasil dari penelitian ini membuktikan bahwa kompensasi eksekutif memiliki pengaruh positif terhadap corporate tax avoidance di Indonesia dan Malaysia, sementara di Singapura Kompensasi eksekutif berpengaruh negatif terhadap corporate tax avoidance. 

This research has purpose to prove the effect of executive compensation on corporate tax avoidance in Indonesia, Malaysia, and Singapore. The population and research sample are manufacture firm listed on the Indonesia, Malaysia, and Singapore Stock exchange during 2016-2018. The sampling method is purposive sampling. The statistical method used is multiplier linear regression with the help of eviews 10. The result of this research indicate that executive compensation has a positive effect on corporate tax avoidance in Indonesia and Malaysia, while in Singapore Executive compensation has a negative effect on corporate tax avoidance.