Pengaruh Karakter Eksekutif dan Ukuran Perusahaan dengan Corporate Governance Sebagai Variabel Moderasi
Keywords:
karakter Eksekutif, Ukuran Perusahaan, Penghindaran Pajak, Corporate GovernanceAbstract
Penelitian ini bertujuan untuk menganalisis pengaruh karakter eksekutif dan ukuran perusahaan terhadap penghindaran pajak dengan corporate governance sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan sektor barang konsumsi non-cyclicals yang terdaftar di Bursa Efek Indonesia pada periode tahun 2019-2022. Metode penentuan sampel pada penelitian ini menggunakan Teknik purposive sampling dan diperoleh 156 sampel data observasi. Metode analisis data yang dipergunakan oleh peneliti menggunakan software WarpPLS versi 8.0. PLS (Partial Least Square). Hasil penelitian ini menunjukan bahwa karakter eksekutif berpengaruh positif terhadap penghindaran pajak, ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak, corporate governance dapat memoderasi hubungan karakter eksekutif terhadap penghindaran pajak dan corporate governance tidak dapat memoderasi hubungan ukuran perusahaan terhadap penghindaran pajak.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Journal of Islamic Economics and Social Science (JIESS)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Author(s) Rights
As a journal author, you have rights for a large range of uses of your article, including use by your employing institute or company. These Author rights can be exercised without the need to obtain specific permission. Authors publishing in Journal of Islamic Economics and Social Sciences (JIESS) journals have wide rights to use their works for teaching and scholarly purposes without needing to seek permission, including use for classroom teaching by Author or Author's institution and presentation at a meeting or conference and distributing copies to attendees; use for internal training by author's company; distribution to colleagues for their research use; use in a subsequent compilation of the author's works; inclusion in a thesis or dissertation; reuse of portions or extracts from the article in other works (with full acknowledgment of final article); preparation of derivative works (other than commercial purposes) (with full acknowledgment of final article); voluntary posting on open web sites operated by author or author’s institution for scholarly purposes (should follow CC by SA License).
Authors can copy and redistribute the material in any medium or format, as well as remix, transform, and build upon the material for any purpose, even commercially, but they must give appropriate credit (cite to the article or content), provide a link to the license, and indicate if changes were made. If you remix, transform or build upon the material, you must redistribute your contributions under the same license as the original.
Retained Rights/Terms and Conditions
Although authors are permitted to re-use all or portions of the Work in other works, this does not include granting third-party requests for reprinting, republishing, or other types of re-use.
Copyright Transfer Agreement (for Publishing)
The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright publishing of the article shall be assigned/transferred to Journal of Islamic Economics and Social Sciences (JIESS) of Universitas Mercu Buana as Publisher of the journal. Upon acceptance of an article, authors will be asked to complete a 'Copyright Transfer Agreement' (see more information on this). An e-mail will be sent to the corresponding author confirming receipt of the manuscript together with a 'Copyright Transfer Agreement' form by the online version of this agreement.
Journal of Islamic Economics and Social Sciences (JIESS) of Universitas Mercu Buana, the Editors and the Advisory Editorial Board make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in the Journal of Islamic Economics and Social Sciences (JIESS) are sole and exclusive responsibility of their respective authors and advertisers.
Remember, even though we ask for a transfer of copyright, our journal authors retain (or are granted back) significant scholarly rights as mention before.
The Copyright Transfer Agreement (CTA) Form can be downloaded here:
[Copyright Transfer Agreement (CTA) Form Journal of Islamic Economics and Social Sciences (JIESS)]
The copyright form should be signed electronically and send to the Editorial Office in the form of original e-mail below:
ournal of Islamic Economics and Social Science (JIESS)
Ikatan Ahli Ekonomi Islam (IAEI)
Komisariat: Universitas Mercu Buana
Faculty of Economic and Business Building
Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650
Telp.021-5840816 Ext. 5342, Fax. 021-5871312
Email: [email protected].
Website: http://publikasi.mercubuana.ac.id/index.php/jiess
All off articles in the Journal of Islamic Economics and Social Sciences (JIESS) are licensed under CC BY-SA
Journal of Islamic Economics and Social Sciences (JIESS) and the article sare licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
