No NO Nama Perusahaan Kode Tahun

1 2018
1 2 PT Agung Podomoro Land APLN 2019
3 2020
4 2018
3 5 PT Alam Sutera Realty ASRI 2019
6 2020
7 2018
4 8 PT Bekasi Asri Pemula BAPA 2019
9 2020
10 2018
5 11 PT Bumi Citra Permai BCIP 2019
12 2020
13 2018
6 14 PT Bekasi Fajar Industrial Estate BEST 2019
15 2020
16 2018
7 17 PT Binakarya Jaya Abadi BIKA 2019
18 2020
19 2018
9 20 PT Bukit Darmo Property BKDP 2019
21 2020
22 2018
10 23 PT Sentul City BKSL 2019
24 2020
25 2018
14 26 PT Ciputra Development CTRA 2019
27 2020
28 2018
29 PT Duta Anggada Realty DART 2019
30 2020
31 2018
32 PT Puradelta Lestari DMAS 2019
33 2020
34 2018
35 PT Duta Pertiwi DUTI 2019
36 2020
37 2018
38 PT Bakrieland Development ELTY 2019
39 2020
40 2018
41 PT Megapolitan Developments EMDE 2019
42 2020
43 2018
44 PT Fortune Mate Indonesia FMII 2019
45 2020
46 2018
PT Gading Development GAMA
47 PT Gading Development GAMA 2019
48 2020
49 2018
50 PT Gowa Makassar Tourism Developm GMTD 2019
51 2020
52 2018
53 PT Perdana Gapuraprima GPRA 2019
54 2020
55 2018
56 PT Greenwood Sejahtera GWSA 2019
57 2020
58 2018
59 PT Jaya Real Property JRPT 2019
60 2020
61 2018
62 PT Kawasan Industri Jababeka KIJA 2019
63 2020
64 2018
65 PT Lippo Cikarang LPCK 2019
66 2020
67 2018
68 PT Lippo Karawaci LPKR 2019
69 2020
70 2018
71 PT Modernland Realty MDLN 2019
72 2020
73 2018
74 PT Metropolitan Kentjana MKPI 2019
75 2020
76 2018
77 PT Mega Manunggal Property MMLP 2019
78 2020
79 2018
80 PT Metro Realty MTSM 2019
81 2020
82 2018
83 PT City Retail Developments NIRO 2019
84 2020
85 2018
86 PT Indonesia Prima Property OMRE 2019
87 2020
88 2018
89 PT Plaza Indonesia Realty PLIN 2019
90 2020
91 2018
92 PT PP Properti PPRO 2019
93 2020
94 2018
PT Pakuwon Jati PWON
 95 PT Pakuwon Jati PWON 2019
96 2020
97 2018
98 PT Pikko Land Development RODA 2019
99 2020
100 2018
101 PT Suryamas Dutamakmur SMDM 2019
102 2020
103 2018
104 PT Summarecon Agung SMRA 2019
105 2020
 Y X5 X1
Cash Tax Paid Pre-Tax Income Kompensasi Eksekutif Saham Instutisional
30,635,666 255,169,891 18,140,108,000 14,715,780,000
33,450,040 131,221,349 15,963,248,000 15,572,222,400
32,395,743 207,012,241 10,965,716,000 18,777,785,148
155,104,363 1,035,272,928 26,764,532,000 1,964,941,189
159,699,097 1,111,329,436 24,721,384,000 1,964,941,189
145,651,372 960,029,370 21,163,857,000 1,964,941,189
177,843,074 4,950,263,483 1,358,786,964 200,000,000
68,291,323 2,701,422,025 1,136,665,000 200,000,000
78,291,773 3,701,922,025 1,230,825,000 200,000,000
8,122,634,797 58,369,754,070 3,575,000,000 326,710,000
6,193,403,035 29,394,923,243 3,612,300,000 327,284,100
859,536,472 14,608,034,597 1,232,500,000 327,284,100
29,822,041,434 427,134,829,498 18,881,301,725 4,643,604,400
29,822,041,434 387,026,062,259 20,164,398,512 4,643,604,000
18,282,871,839 113,803,315,040 15,921,684,713 3,888,570,800
5,392,673,854 45,489,350,270 5,740,302,998 203,500,600
12,005,584,619 82,016,986,285 3,419,267,720 200,912,700
1,356,755,846 10,016,948,985 3,419,267,720 344,112,700
1,808,125,802 36,781,835,738 2,372,825,000 2,600,000,000
4,117,623,435 31,089,231,414 2,852,190,000 2,600,000,000
1,905,186,656 31,066,668,799 1,842,500,000 2,600,000,000
234,504,816,000 478,537,710,838 1,723,524,600 23,513,477,865
145,143,697,854 206,429,318,000 1,450,210,600 33,339,870,746
305,429,318,000 554,143,697,854 1,290,210,600 35,338,370,746
1,399,457 2,637,680 164,345,000,000 8,716,333,730
1,555,103 3,472,690 151,894,000,000 8,716,333,730
1,316,858 2,648,880 136,000,000,000 9,794,373,998
22,155,888,000 280,753,574,000 1,653,419,600 1,492,245,134
21,113,888,000 251,753,574,000 1,753,419,600 1,492,409,134
24,021,709,000 281,552,080,000 1,604,622,200 1,433,309,134
10,553,762,755 514,376,079,188 8,144,485,200 27,608,772,200
18,649,405,078 1,350,343,016,543 11,205,706,432 27,506,772,200
12,744,070,915 1,361,300,006,890 11,450,699,649 27,506,772,200
3,812,191,375 1,133,182,587,932 13,314,859,525 1,638,372,333
4,255,944,196 1,298,473,559,565 12,476,596,390 1,638,372,333
4,980,639,046 640,829,951,818 29,974,634,520 1,638,372,333
21,873,860,788 2,737,063,575,261 9,644,373,611 2,868,153,740
50,618,138,127 812,144,548,047 3,498,223,707 2,227,645,000
14,192,000,000 325,250,000,000 4,364,000,000 2,228,000,000
15,117,794,396 45,617,634,581 7,519,532,295 2,237,018,320
15,117,794,396 51,621,763,216 3,498,223,707 2,868,153,740
15,117,794,396 56,617,681,066 7,519,532,295 2,237,018,320
1,282,933,788 7,191,190,892 1,276,866,400 1,270,000,000
2,122,307,029 4,841,104,604 1,333,990,831 1,270,000,000
1,945,307,029 6,595,789,604 1,245,890,831 1,560,000,000
2,675,547,500 12,104,577,112 2,698,405,000 2,204,000,000
 3,410,987,500 12,987,607,118 2,354,037,500 2,708,000,000
3,414,547,500 13,107,860,711 2,760,837,500 2,403,000,000
5,153,096,436 62,042,118,980 4,956,377,257 33,000,000,000
8,835,623,186 69,515,841,972 9,744,083,862 33,000,000,000
8,434,208,656 105,498,825,152 9,636,307,022 33,000,000,000
5,329,112,347 26,005,478,545 4,750,186,315 1,323,081,420
12,329,939,647 57,005,465,945 4,811,186,315 1,768,081,420
3,646,776,900 35,550,675,229 4,298,315,138 1,741,606,920
2,284,732,862 212,814,731,605 25,633,320,522 4,387,657,776
842,126,971 128,137,970,576 21,692,355,269 4,387,657,776
925,957,783 56,533,160,183 17,513,629,338 4,387,657,776
140,166,277 1,081,417,358 16,022,872,000 8,744,075,000
140,440,402 1,055,706,814 18,583,076,000 8,744,075,000
82,182,094 1,067,078,595 15,553,993,000 8,744,075,000
32,485,309,482 101,903,987,666 63,862,049,051 4,204,370,788
72,444,403,757 173,273,871,156 33,695,650,564 4,391,370,788
37,485,058,742 105,323,987,666 67,861,660,051 4,391,370,788
100,444,000 205,469,900 12,159,000,000 293,706,000
58,144,000 422,293,000 12,217,000,000 2,085,811,178
74,427,000 3,604,406,000 4,475,000,000 2,165,811,178
514,770,000 2,060,165,000 1,766,000,000 10,576,984,488
544,353,000 1,665,165,000 3,413,000,000 16,667,156,727
466,938,000 9,310,773,000 225,000,000,000 19,446,548,288
41,430,384,280 378,564,470,317 34,908,734,377 1,680,000,000
62,511,045,447 468,191,417,547 26,416,847,079 1,680,000,000
32,452,205,307 1,730,139,904,433 22,486,456,859 1,680,000,000
146,535,506,518 1,009,366,526,194 21,070,684,000 449,861,650,000
123,455,076,518 1,009,446,526,194 21,070,684,000 449,861,650,000
115,533,336,518 1,009,936,526,194 21,070,684,000 449,861,650,000
30,228,867 281,345,367,000 8,241,982,000 2,259,000,000
40,188,236 273,930,434,000 8,430,432,000 2,259,000,000
27,211,202 89,016,678,000 18,164,485,000 2,259,000,000
2,360,346,329 5,517,994,954 2,472,000,000 80,396,044,000
2,360,346,329 5,517,994,954 2,472,000,000 80,396,044,000
1,602,282,660 7,178,722,126 2,101,200,000 80,396,044,000
10,987,266,051 95,555,635,323 16,913,771,772 10191964619
5,910,254,649 49,857,329,382 15,382,015,451 11,321,426,619
57,070,273,296 206,733,349,843 11,946,311,510 11,321,426,619
6,041,239,962 69,321,724,644 43,944,911,631 1,115,172,000
6,994,708,427 61,329,484,354 36,963,122,081 1,186,233,472
3,457,323,418 214,150,769,854 36,795,721,736 1,186,233,472
2,092,515 441,935,053 26,143,164,000 1,421,195,766
1,278,743 623,206,426 20,481,850,000 3,385,457,530
165,240,300 569,472,722 3,718,376,000 3,429,674,130
49,866,716,215 501,224,252,591 26,563,624,381 40,063,119,098
1,579,964,275 248,086,007,236 28,704,892,461 40,063,119,098
14,624,627,827 107,532,925,668 26,618,408,294 40,063,119,098
2,853,882,334 28,256,058,000 73,148,197,000 33,077,598,400
 3,270,697,901 26,258,433,000 65,035,201,000 33,077,598,400
1,148,979,421 27,299,391,000 30,228,884,000 33,077,598,400
4,407,950,189 17,034,957,117 14,656,250,341 3,585,618,500
9,290,351,492 274,314,718,694 18,778,030,356 3,603,968,900
6,412,971,704 17,836,530,264 11,078,475,534 3,603,968,900
11,490,284,871 85,289,325,740 26,973,367,510 3,481,567,189
10,493,204,057 73,331,309,607 26,815,314,469 3,481,567,189
9,426,909,920 18,502,546,881 16,854,225,718 3,481,567,189
12,390,284,871 73,289,325,740 26,618,408,294 3,304,967,189
11,902,040,571 67,831,309,607 20,481,850,000 3,430,344,130
12,390,284,871 73,289,325,740 9,854,330,918 3,481,567,189
X1 X2 X3
Saham Beredar Komisaris Independen Jumlah Komisaris Komite Audit
19,364,561,700 1 2 3
19,364,561,700 1 2 3
22,699,326,779 1 2 3
20,890,925,564 2 5 3
21,894,272,005 2 5 3
21,226,814,871 2 5 3
1,338,215,480 1 3 2
1,338,215,480 1 2 2
1,338,215,480 1 2 3
1,429,915,525 2 4 3
1,429,915,525 2 4 3
1,429,915,525 2 4 3
9,647,311,150 1 5 3
9,647,311,150 3 5 3
9,647,311,150 3 5 3
592,280,000 1 3 3
592,280,000 1 3 3
592,280,000 1 3 3
6,830,992,252 2 4 3
7,513,992,252 2 4 3
7,513,992,252 2 5 3
55,258,659,323 1 6 3
67,083,561,082 1 3 3
67,083,561,082 1 3 3
18,560,303,397 3 8 3
18,560,303,397 3 8 3
18,560,303,397 3 8 3
2,141,395,462 1 3 3
3,141,390,962 1 3 3
3,541,413,909 1 3 3
48,198,111,100 2 6 3
48,196,111,100 2 6 3
48,196,111,100 2 6 3
1,850,000,000 3 6 3
1,850,000,000 3 6 3
1,850,000,000 2 5 3
43,521,913,019 1 3 3
43,521,913,019 1 3 3
43,521,913,019 1 3 3
3,432,000,000 2 5 4
3,789,000,000 2 5 4
3,350,000,000 2 5 3
2,721,000,000 1 3 3
2,721,000,000 1 3 3
2,721,000,000 1 3 3
10,011,027,656 1 2 3
 10,011,027,656 1 2 3
10,011,027,656 1 2 3
101,538,000,000 3 10 3
101,538,000,000 2 9 3
101,538,000,000 3 9 3
3,546,655,336 1 4 2
4,276,655,336 1 4 3
4,276,655,336 2 5 3
7,800,760,000 1 3 3
7,800,760,000 1 3 3
7,800,760,000 1 3 3
13,750,000,000 2 5 3
13,750,000,000 2 5 3
13,750,000,000 1 3 3
19,824,888,369 2 4 3
20,824,888,369 1 4 3
20,824,888,369 2 4 3
696,000,000 3 5 3
2,679,600,000 3 5 3
2,679,600,000 3 6 3
23,077,689,619 3 4 3
70,898,018,369 1 5 3
70,713,245,469 1 5 4
12,533,067,322 2 5 3
12,533,067,322 2 5 3
12,533,067,322 2 5 3
948,194,000,000 4 15 4
948,194,000,000 4 15 3
948,194,000,000 4 15 3
6,889,134,608 2 5 3
6,889,134,608 2 4 3
6,889,134,608 2 3 3
232,848,000,000 1 2 3
232,848,000,000 1 2 3
232,848,000,000 1 2 3
22,198,871,804 1 2 3
22,198,871,804 1 2 3
22,198,871,804 1 2 3
1,745,000,000 2 7 3
1,745,000,000 2 7 3
1,745,000,000 3 5 3
3,550,000,000 1 4 3
3,550,000,000 1 3 3
3,550,000,000 1 3 3
61,675,671,883 2 4 3
61,675,671,883 4 6 3
61,675,671,883 2 3 4
48,159,602,400 1 3 3
48,159,602,400 1 3 3
48,159,602,400 1 3 3
13,592,128,209 1 3 3
13,592,128,209 1 3 3
13,592,128,209 1 3 3
4,772,138,237 1 3 3
4,772,138,237 1 3 3
4,772,138,237 1 3 3
4,948,401,382 1 3 3
4,738,438,230 1 3 3
4,772,138,237 1 3 3
X4
Kantor Akuntan Publik
IBDO
IBDO
Shine Wing Indonesia
PKF
PKF
PKF
Parker Randall International
AU (Abubakar Usman & Rekan)
AU (Abubakar Usman & Rekan)
Jamaludi, Ardi, Sukimto & Rekan
Audit Trust
Audit Trust
PKF
PKF
PKF
Morison Ksi
Morison Ksi
Morison Ksi
ARR
ARR
ARR
IBDO
IBDO
IBDO
EY (Ernest and Young)
EY (Ernest and Young)
EY (Ernest and Young)
EY (Ernest and Young)
EY (Ernest and Young)
EY (Ernest and Young)
Moore Stephens
Moore Stephens
Moore Stephens
Moore Stephens
Moore Stephens
Moore Stephens
Crowe
Crowe
Praxity
McMillan Woods
McMillan Woods
McMillan Woods
Heliantono & Rekan
Heliantono & Rekan
Heliantono & Rekan
DBSD&A
DBSD&A
DBSD&A
RSM
RSM
RSM
Crowe
Crowe
Crowe
IBDO
IBDO
Shine Wing Indonesia
RSM
RSM
RSM
IBDO
IBDO
IBDO
RSM
RSM
RSM
RSM
RSM
RSM
IBDO
IBDO
IBDO
Kanaka Puradiredja, Suhartono
Kanaka Puradiredja, Suhartono
Kanaka Puradiredja, Suhartono
PWC
PWC
PWC
HMS (Maksum, Suyamto, dan Hirdjan)
AAP (Anderson, Amril Partners)
HMS (Maksum, Suyamto, dan Hirdjan)
EY
EY
EY
Deloitte
Deloitte
Deloitte
Deloitte
Deloitte
Deloitte
HGK
HGK
HGK
Deloitte
Deloitte
Deloitte
RSM
RSM
RSM
Crowe
Crowe
Crowe
Crowe
Crowe
Crowe
 Kepemilikan Institusional (X1) =

Komisaris Independen (X2) =

Nama Perusahaan Kode Perusahaan

NO
1
2 PT Agung Podomoro Land APLN
3
4
5 PT Alam Sutera Realty ASRI
6
7
8 PT Bekasi Asri Pemula BAPA
9
10
11 PT Bumi Citra Permai BCIP
12
13
14 PT Bekasi Fajar Industrial Estate BEST
15
16
17 PT Binakarya Jaya Abadi BIKA
18
19
20 PT Bukit Darmo Property BKDP
21
22
23 PT Sentul City BKSL
24
25
26 PT Ciputra Development CTRA
27
28
29 PT Duta Anggada Realty DART
30
31
32 PT Puradelta Lestari DMAS
33
34
35 PT Duta Pertiwi DUTI
36
37
38 PT Bakrieland Development ELTY
39
40
41 PT Megapolitan Developments EMDE
42
43
44 PT Fortune Mate Indonesia FMII
45
46
47 PT Gading Development GAMA
48
49
50 PT Gowa Makassar Tourism Developm GMTD
51
52
53 PT Perdana Gapuraprima GPRA
54
55
56 PT Greenwood Sejahtera GWSA
57
58
59 PT Jaya Real Property JRPT
60
61
62 PT Kawasan Industri Jababeka KIJA
63
64
65 PT Lippo Cikarang LPCK
66
67
68 PT Lippo Karawaci LPKR
69
70
71 PT Modernland Realty MDLN
72
73
74 PT Metropolitan Kentjana MKPI
75
76
77 PT Mega Manunggal Property MMLP
78
79
80 PT Metro Realty MTSM
81
 82
83 PT City Retail Developments NIRO
84
85
86 PT Indonesia Prima Property OMRE
87
88
89 PT Plaza Indonesia Realty PLIN
90
91
92 PT PP Properti PPRO
93
94
95 PT Pakuwon Jati PWON
96
97
98 PT Pikko Land Development RODA
99
100
101 PT Suryamas Dutamakmur SMDM
102
103
104 PT Summarecon Agung SMRA
105
∑Saham yang dimiliki Institusional Komite Audit (X3)=
∑Saham yang beredar

∑Komisaris independen Kualitas Audit (X4) =

∑Anggota Komisaris

Kepemilikan Institusional Komisaris Independen Komite Audit (KOMDIT)

Tahun (INST) (KI)
X1 X2 X3
2018 0.75993 0.50 3
2019 0.80416 0.50 3
2020 0.82724 0.50 3
2018 0.09406 0.40 3
2019 0.08975 0.40 3
2020 0.09257 0.40 3
2018 0.14945 0.33 3
2019 0.14945 0.50 3
2020 0.14945 0.50 3
2018 0.22848 0.50 3
2019 0.22888 0.50 3
2020 0.22888 0.50 3
2018 0.48134 0.20 3
2019 0.48134 0.60 3
2020 0.40307 0.60 3
2018 0.34359 0.33 3
2019 0.33922 0.33 3
2020 0.58100 0.33 3
2018 0.38062 0.50 3
2019 0.34602 0.50 3
2020 0.34602 0.40 3
2018 0.42552 0.17 3
2019 0.49699 0.33 3
2020 0.52678 0.33 3
2018 0.46962 0.38 3
2019 0.46962 0.38 3
2020 0.52771 0.38 3
2018 0.69686 0.33 3
2019 0.47508 0.33 3
2020 0.40473 0.33 3
2018 0.57282 0.33 3
2019 0.57073 0.33 3
2020 0.57073 0.33 3
2018 0.88561 0.50 3
2019 0.88561 0.50 3
2020 0.88561 0.40 3
2018 0.06590 0.33 3
2019 0.05118 0.33 3
2020 0.05119 0.33 3
2018 0.65181 0.40 4
2019 0.75697 0.40 3
2020 0.66777 0.40 3
2018 0.46674 0.33 3
2019 0.46674 0.33 3
2020 0.57332 0.33 3
2018 0.22016 0.50 3
2019 0.27050 0.50 3
2020 0.24004 0.50 3
2018 0.32500 0.30 3
2019 0.32500 0.22 3
2020 0.32500 0.33 3
2018 0.37305 0.25 3
2019 0.41343 0.25 3
2020 0.40724 0.40 3
2018 0.56247 0.33 3
2019 0.56247 0.33 3
2020 0.56247 0.33 3
2018 0.63593 0.40 3
2019 0.63593 0.40 3
2020 0.63593 0.33 3
2018 0.21208 0.50 3
2019 0.21087 0.25 3
2020 0.21087 0.50 3
2018 0.42199 0.60 3
2019 0.77840 0.60 3
2020 0.80826 0.50 3
2018 0.45832 0.75 3
2019 0.23509 0.20 3
2020 0.27501 0.20 3
2018 0.13405 0.40 3
2019 0.13405 0.40 3
2020 0.13405 0.40 3
2018 0.47444 0.27 3
2019 0.47444 0.27 3
2020 0.47444 0.27 3
2018 0.32791 0.40 3
2019 0.32791 0.50 3
2020 0.32791 0.67 3
2018 0.34527 0.50 3
2019 0.34527 0.50 3
2020 0.34527 0.50 3
2018 0.45912 0.50 3
2019 0.51000 0.50 3
2020 0.51000 0.50 3
2018 0.63907 0.29 3
2019 0.67979 0.29 3
2020 0.67979 0.60 3
2018 0.40034 0.25 3
2019 0.95365 0.33 3
2020 0.96611 0.33 3
2018 0.64958 0.50 3
2019 0.64958 0.67 3
2020 0.64958 0.67 4
2018 0.68683 0.33 3
2019 0.68683 0.33 3
2020 0.68683 0.33 3
2018 0.26380 0.33 3
2019 0.26515 0.33 3
2020 0.26515 0.33 3
2018 0.72956 0.33 3
2019 0.72956 0.33 3
2020 0.72956 0.33 3
2018 0.66789 0.33 3
2019 0.72394 0.33 3
2020 0.72956 0.33 3
∑Komite Audit Kompensasi Eksekutif (X5) KE = Ln (Kompensasi Eksekutif)

KAP The Big Four = 1 Tax Avoidance (Y) Cash ETR =

KAP Non The Big Four = 0

Kualitas Audit (KUDIT) Kompensasi Eksekutif (KE) Tax Avoidance (CETR)

X4 X5 Y
0 10.25864 0.12006
0 10.20312 0.25491
0 10.04004 0.15649
0 10.42756 0.14982
0 10.39307 0.14370
0 10.32559 0.15172
0 9.13315 0.03593
0 9.05563 0.02528
0 9.09020 0.02115
0 9.55328 0.13916
0 9.55778 0.21070
0 9.09079 0.05884
0 10.27603 0.06982
0 10.30459 0.07705
0 10.20199 0.16065
0 9.75893 0.11855
0 9.53393 0.14638
0 9.53393 0.13545
0 9.37527 0.04916
0 9.45518 0.13245
0 9.26541 0.06133
0 9.23642 0.13245
0 9.16143 0.06133
0 9.11066 0.49004
1 11.21576 0.70312
1 11.18154 0.55117
1 11.13354 0.53056
1 9.21838 0.44781
1 9.24389 0.08387
1 9.20537 0.08532
0 9.91086 0.02052
0 10.04944 0.01381
0 10.05883 0.00936
0 10.12434 0.00336
0 10.09610 0.00328
0 10.47675 0.00777
0 9.98427 0.00799
0 9.54385 0.06233
0 9.63988 0.04363
0 9.87619 0.33140
0 9.54385 0.29286
0 9.87619 0.26702
0 9.10615 0.17840
0 9.12515 0.43839
0 9.09548 0.29493
0 9.43111 0.22104
0 9.37181 0.26263
0 9.44104 0.26050
0 9.69516 0.08306
0 9.98874 0.12710
0 9.98391 0.07995
0 9.67671 0.20492
0 9.68225 0.21629
0 9.63330 0.10258
0 10.40880 0.01074
0 10.33631 0.00657
0 10.24338 0.01638
0 10.20474 0.12961
0 10.26912 0.13303
0 10.19184 0.07702
0 10.80524 0.31878
0 10.52757 0.41809
0 10.83162 0.35590
0 10.08490 0.48885
0 10.08696 0.13769
0 9.65079 0.02065
0 9.24699 0.24987
0 9.53314 0.32691
0 11.35218 0.05015
0 10.54293 0.10944
0 10.42188 0.13352
0 10.35192 0.01876
0 10.32368 0.14518
0 10.32368 0.12230
0 10.32368 0.11440
1 9.91603 0.00011
1 9.92585 0.00015
1 10.25922 0.00031
0 9.39305 0.42775
0 9.39305 0.42775
0 9.32247 0.22320
1 10.22824 0.11498
1 10.18701 0.11854
1 10.07723 0.27606
1 10.64291 0.08715
1 10.56777 0.11405
1 10.56580 0.01614
1 10.41736 0.00473
0 10.31137 0.00205
0 9.57035 0.29016
0 10.42429 0.09949
0 10.45796 0.00637
0 10.42518 0.13600
0 10.86420 0.10100
0 10.81315 0.12456
0 10.48042 0.04209
0 10.16602 0.25876
0 10.27365 0.03387
0 10.04448 0.35954
0 10.43094 0.13472
0 10.42838 0.14309
0 10.22671 0.50949
0 10.42518 0.16906
0 10.31137 0.17547
0 9.99363 0.16906
n (Kompensasi Eksekutif)

Cash tax paid

Pre-tax income
 No. Jenis Sampel Jumlah Perusahaan

1
2
3
4
Total Perusahaan yang masuk kedalam kriteria
Jumlah observasi (total perusahaan x tahun )

Outliners (dalam pengolahan SPSS)

Jumlah data yang dapat dijadikan sample