PENGARUH KOMPENSASI MANAJEMEN TERHADAP PENGHINDARAN PAJAK DENGAN MODERASI DIVERSIFIKASI GENDER DIREKSI DAN PREFERENSI RISIKO EKSEKUTIF PERUSAHAAN DI INDONESIA

Muhtadin Amri

Abstract


Abstract. This study aims to examine the effect of management compensation on corporate tax evasion, as well as to examine the influence of board gender diversity and the executive risk preference on the relationship between management compensation and tax evasion. This study uses balanced panel data of 404 companies listed on Indonesia Stock Exchange from 2012 to 2015. The result shows that the management compensation has the negative effect of tax evasion. Furthermore, the use of moderating variables, the board gender diversity, and the executive risk preferences, shows that the compensation would have a positive effect on corporate tax evasion when given to executives who have gender diversity. It is shown at least there is one female director who has risk preference as a risk taker.

Keywords: compensation management; board of gender diversity;  executive risk  preference

Abstrak. Penelitian ini bertujuan untuk menguji pengaruh kompensasi manajemen terhadap penghindaran pajak perusahaan, serta menguji pengaruh dari diversifikasi gender eksekutif dan preferensi risiko eksekutif terhadap hubungan antara kompensasi manajemen terhadap penghindaran pajak. Penelitian ini menggunakan data balanced panel berjumlah 404 tahun perusahaan yang terdaftar di Bursa Efek Indonesia dari tahun 2012-2015. Hasil penelitian menunjukkan bahwa kompensasi manajemen berpengaruh negatif terhadap penghindaran pajak. Selanjutnya, penggunaan variabel moderasi yaitu diversifikasi gender eksekutif dan preferensi risiko eksekutif menunjukkan temuan bahwa kompensasi akan berpengaruh positif terhadap penghindaran pajak perusahaan apabila diberikan kepada eksekutif yang memiliki diversifikasi gender yang ditunjukkan dengan setidaknya terdapat satu direksi wanita dan yang memiliki preferensi risiko risk taker.

Kata Kunci: kompensasi manajemen; board gender diversity; preferensi risiko eksekutif


Keywords


compensation management; board of gender diversity; executive risk preference; kompensasi manajemen; board gender diversity; preferensi risiko eksekutif

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DOI: http://dx.doi.org/10.17509/jurnal%20aset.v9i1.5253

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