Pengaruh Corporate Governance Terhadap Manajemen Pajak (studi empiris perusahaan manufaktur yang terdaftar di bursa efek indonesia periode 2011-2014)
| ctrlnum |
41903 |
|---|---|
| fullrecord |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><relation>http://eprints.ums.ac.id/41903/</relation><title>Pengaruh Corporate Governance Terhadap Manajemen Pajak
(studi empiris perusahaan manufaktur yang terdaftar di bursa efek indonesia periode 2011-2014)</title><creator>Novitasari, Sindi Dwi</creator><subject>HC Economic History and Conditions</subject><description>This research investigates the influence of corporate governance influences on tax management behavior. Tax management is measured by effective tax rate. Corporate governance are measured by number of commissioner, percentage of independent commissioner, and compensation of
commissioner and executives,and audit committee. Company size, profitability, are used as control variables.
This research sample is manufactured company selected by using method of purposive sampling. There are 40 companies fulfilling criterions. This research used multiple regression analysis. The results of this research indicates that theprofitability affect tax management significantly. Meanwhile, the number of commissioner,proportion of
independent commissioners, compensation of commissioner and executive, audit committee, andcompany size, rate does not significantly influence the company's tax management.</description><date>2016-02-18</date><type>Other:Karya Ilmiah</type><type>PeerReview:NonPeerReviewed</type><type>File:application/pdf</type><language>eng</language><identifier>http://eprints.ums.ac.id/41903/1/NASKAH%20PUBLIKASI.pdf</identifier><type>File:application/pdf</type><language>eng</language><identifier>http://eprints.ums.ac.id/41903/9/HALAMAN%20DEPAN.pdf</identifier><type>File:application/pdf</type><language>eng</language><identifier>http://eprints.ums.ac.id/41903/3/BAB%201.pdf</identifier><type>File:application/pdf</type><language>eng</language><identifier>http://eprints.ums.ac.id/41903/5/BAB%20II.pdf</identifier><type>File:application/pdf</type><language>eng</language><identifier>http://eprints.ums.ac.id/41903/7/BAB%20III.pdf</identifier><type>File:application/pdf</type><language>eng</language><identifier>http://eprints.ums.ac.id/41903/6/BAB%20IV.pdf</identifier><type>File:application/pdf</type><language>eng</language><identifier>http://eprints.ums.ac.id/41903/2/BAB%20V.pdf</identifier><type>File:application/pdf</type><language>eng</language><identifier>http://eprints.ums.ac.id/41903/4/DAFTAR%20PUSTAKA.pdf</identifier><type>File:application/pdf</type><language>eng</language><identifier>http://eprints.ums.ac.id/41903/10/LAMPIRAN.pdf</identifier><type>File:application/pdf</type><language>eng</language><identifier>http://eprints.ums.ac.id/41903/8/PERNYATAAN%20PUBLIKASI.pdf</identifier><identifier> Novitasari, Sindi Dwi (2016) Pengaruh Corporate Governance Terhadap Manajemen Pajak (studi empiris perusahaan manufaktur yang terdaftar di bursa efek indonesia periode 2011-2014). Skripsi thesis, Universitas Muhammadiyah Surakarta. </identifier><relation>B200120374</relation><recordID>41903</recordID></dc>
|
| language |
eng |
| format |
Other:Karya Ilmiah Other PeerReview:NonPeerReviewed PeerReview File:application/pdf File |
| author |
Novitasari, Sindi Dwi |
| title |
Pengaruh Corporate Governance Terhadap Manajemen Pajak
(studi empiris perusahaan manufaktur yang terdaftar di bursa efek indonesia periode 2011-2014) |
| publishDate |
2016 |
| topic |
HC Economic History and Conditions |
| url |
http://eprints.ums.ac.id/41903/1/NASKAH%20PUBLIKASI.pdf http://eprints.ums.ac.id/41903/9/HALAMAN%20DEPAN.pdf http://eprints.ums.ac.id/41903/3/BAB%201.pdf http://eprints.ums.ac.id/41903/5/BAB%20II.pdf http://eprints.ums.ac.id/41903/7/BAB%20III.pdf http://eprints.ums.ac.id/41903/6/BAB%20IV.pdf http://eprints.ums.ac.id/41903/2/BAB%20V.pdf http://eprints.ums.ac.id/41903/4/DAFTAR%20PUSTAKA.pdf http://eprints.ums.ac.id/41903/10/LAMPIRAN.pdf http://eprints.ums.ac.id/41903/8/PERNYATAAN%20PUBLIKASI.pdf http://eprints.ums.ac.id/41903/ |
| contents |
This research investigates the influence of corporate governance influences on tax management behavior. Tax management is measured by effective tax rate. Corporate governance are measured by number of commissioner, percentage of independent commissioner, and compensation of
commissioner and executives,and audit committee. Company size, profitability, are used as control variables.
This research sample is manufactured company selected by using method of purposive sampling. There are 40 companies fulfilling criterions. This research used multiple regression analysis. The results of this research indicates that theprofitability affect tax management significantly. Meanwhile, the number of commissioner,proportion of
independent commissioners, compensation of commissioner and executive, audit committee, andcompany size, rate does not significantly influence the company's tax management. |
| id |
IOS2728.41903 |
| institution |
Universitas Muhammadiyah Surakarta |
| institution_id |
249 |
| institution_type |
library:university library |
| library |
Perpustakaan Universitas Muhammadiyah Surakarta |
| library_id |
555 |
| collection |
Digital Repository Universitas Muhammadiyah Surakarta |
| repository_id |
2728 |
| subject_area |
Agama Ekonomi Farmasi |
| city |
KOTA SURAKARTA |
| province |
JAWA TENGAH |
| repoId |
IOS2728 |
| first_indexed |
2016-09-22T02:55:19Z |
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2016-09-22T02:55:21Z |
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dc |
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1765810946714894336 |
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17.538404 |