PENGARUH KOMPENSASI MANAJEMEN, DEWAN KOMISARIS, DAN KOMISARIS INDEPENDEN TERHADAP MANAJEMEN PAJAK ( STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAPAT DI BURSA EFEK INDONESIA)
| Main Author: | Irianto, Laode Wijaya Bagus |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/40397/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/40397/2/BAB%20I.pdf http://eprints.umm.ac.id/40397/3/BAB%20II.pdf http://eprints.umm.ac.id/40397/4/BAB%20III.pdf http://eprints.umm.ac.id/40397/5/BAB%20IV.pdf http://eprints.umm.ac.id/40397/6/BAB%20V.pdf http://eprints.umm.ac.id/40397/7/LAMPIRAN.pdf http://eprints.umm.ac.id/40397/ |
Daftar Isi:
- This study aims to examine how management compensation, the board of commissioners and independent commissioners have an effect on tax management in manufacturing companies using a sample of manufacturing companies listed in the Indonesian securities market. The population used in this study are manufacturing companies listed on the Indonesian stock exchange. The method used is purposive sampling because this study has sample criteria that are determined in accordance with the research objectives. Based on purposive sampling method, the number of samples in this study amounted to 94 samples. Hypothesis testing using multiple regression analysis. The results of this study show that with a significance level of 5%, management compensation, the board of commissioners and independent commissioners significantly influence tax management as measured by using a proxy effective tax rate.