PENGARUH KEPEMILIKAN SAHAM EKSEKUTIF, KOMPENSASI EKSEKUTIF DAN PREFERENSI RISIKO EKSEKUTIF TERHADAP PENGHINDARAN PAJAK
Why this work is in the frame
A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.
Bibliographic record
Abstract
ABSTRAK Penelitian ini menguji pengaruh kepemilikan saham eksekutif, kompensasi eksekutif serta preferensi eksekutif sebagai variabel independen dan masa jabatan eksekutif, ROA, ukuran perusahaan serta leverage sebagai variabel kontrol terhadap penghindaran pajak. Penelitian ini menggunakan sampel di perusahaan property, real estate dan building construction yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Metode sampling penelitian ini adalah 118 annual report dengan pengamatan selama 3 tahun. Pengolahan data yang digunakan peneliti adalah analisis regresi berganda. Penelitian ini membuktikan bahwa ROA dan leverage berpengaruh terhadap penghindaran pajak. Sedangkan kepemilikan sahan eksekutif, kompensasi eksekutif, preferensi risiko eksekutif, masa jabatan eksekutif dan ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak. Kata Kunci: eksekutif , kepemilikan, kompensasi, preferensi, penghindaran pajak.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.001 |
| Meta-epidemiology (narrow) | 0.002 | 0.002 |
| Meta-epidemiology (broad) | 0.002 | 0.001 |
| Bibliometrics | 0.000 | 0.003 |
| Science and technology studies | 0.002 | 0.000 |
| Scholarly communication | 0.003 | 0.003 |
| Open science | 0.002 | 0.002 |
| Research integrity | 0.001 | 0.002 |
| Insufficient payload (model declined to judge) | 0.010 | 0.011 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it