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 in Indonesia Stock Exchange from 2012 to 2015. The result shows that the management compensation has the negative effect on 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 hav
CITATION STYLE
Muhtadin Amri. (2017). Pengaruh Kompensasi Manajemen Terhadap Penghindaran Pajak Dengan Moderasi Diversifikasi Gender Direksi dan Preferensi Risiko Eksekutif Perusahaan di Indonesia. Jurnal ASET (Akuntansi Riset), 9(1), 01–14.
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