THE EFFECT OF MANAGEMENT COMPENSATION AND GOOD CORPORATE GOVERNANCE ON TAX AVOIDANCE IN PROPERTY AND REAL ESTATE COMPANY BY FIRM SIZE AS THE MODERATING VARIABLES (construction and building sub-sector for the 2013-2017 period)

Abstract

This study aims to find empirical evidence and analyze the effect of the Good Corporate Governance
Mechanism which consists of Compensation, Institutional Ownership, Independent Board of Commissioners,
Quality Audit, Partial Audit Committee Amounts, and to analyze and test Firm Size as a moderating variable
whether in pure Moderating influence of Institutional Ownership, Independent Board of Commissioners, Audit
Quality, Number of Audit Committees, Management Compensation for Tax Avoidance.
The method used in the selection of samples is the purposive sampling method and obtained 4 sample
companies that are the object of research. The analysis technique used in this study is multiple linear regression
analysis using SPSS where the data is tested using the coefficient of determination (R ^ 2), t test at a significant
level of 5% (0.05), as well as testing the MRA (Moderated Regression Analyze) . In addition, the data were
analyzed with descriptive statistics and there were also calcic assumption tests consisting of normality test,
multicollinearity test, hesteroscedasticity test, and autocorrelation test. The independent variables used in this
study are Institutional Ownership, Independent Board of Commissioners, Audit Quality, Number of Audit
Committees, Management Compensation. While the dependent variable used in this study is Tax Avoidance, and
Firm Size is used as a moderating variable.
The test results show that Institutional Ownership, Independent Board of Commissioners, Audit
Committee, Management Compensation partially negatively affect tax avoidance, Audit Quality is partially
positive, while for variables. The MRA (Moderated Regression Analyze) test results show Firm Size in the
influence between Institutional Ownership, Independent Board of Commissioners, Audit Quality, Number of
Audit Committees, Management Compensation, not Pure Moderators.
Keywords: Institutional Ownership, Independent Board of Commissioners, Audit Quality, Number of Audit
Committees, Tax Avoidance, Firm Size.