PENGARUH RASIO HUTANG PAJAK DENGAN PAJAK YANG DIBAYAR DAN PENJUALAN BERSIH TERHADAP KOMPENSASI EKSEKUTIF PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Pramudita, Kristianti (2012) PENGARUH RASIO HUTANG PAJAK DENGAN PAJAK YANG DIBAYAR DAN PENJUALAN BERSIH TERHADAP KOMPENSASI EKSEKUTIF PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Kristianti Pramudita, 2011; The Influence of Ratio Tax Payable With Tax Paid And Net Sale To Executive Compensation In Manufacture Company That Listed In Indonesia Stock Exchange The important role of management control system is motivate their personel to get the goal. Management compensation is a part of management control system to maximize company’s value. Many factor affect executive compensation among other are sales volume and production volume. This research examines the influence of Ratio Tax Payable With Tax Paid And Net Sale To Executive Compensation. Ratio Tax Payable With Tax Paid is how much tax payable firm’s have compare with tax payable firm’s have. This ratio is measured by compare tax payable with tax paid. Net sale is net revenue that see in financial report. The sample of this research are 51 firms, operating in manufacturing sector and listed in Indonesian Stock Exchange (IDX). This research period in 2008 until 2009. The result shows that there isn’t a significant influence of Ratio Tax Payable With Tax Paid on Executive Compensation, and there is a significant of Net Sale On Executive Compensation. The output of test F 2008 and 2009 refer that ratio tax payable with tax paid and net sales have significant effect to executive compensation. And the output of test t 2008 dan 2009 refer that ratio tax payable with tax paid have no significant effect to executive compensation, but output of test t net sales refer that netsales have a significant effect to executive compensation.

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Tresno Eka Jaya S.E., M. Akt Pembimbing II: Indra Pahala S.E.,M.Si
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Perpajakan (Tax Accounting)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Helda Romauli Siregar
Date Deposited: 12 Mar 2018 07:22
Last Modified: 12 Mar 2018 07:22
URI: http://repository.fe.unj.ac.id/id/eprint/3721

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