Executive Compensation, Executive Character, Tax Avoidance: Does Independent Commissioner Matter?
Paula Arista,
Amrie Firmansyah,
Michelle Michelle
et al.
Abstract:This study looks at the impact of executive compensation and character on tax avoidance. This study also looks at the moderating influence of the proportion of independent commissioners in this connection. This study uses secondary data from financial statements from consumer products businesses listed on the Indonesia Stock Exchange between 2017 and 2021, retrieved from www.idx.co.id. The overall sample size for this study was 85 observations, as determined via purposive sampling. Multiple linear regression w… Show more
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