PENGARUH PROFITABILITAS DAN TINGKAT HUTANG PERUSAHAAN TERHADAP MANAJEMEN PAJAK DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN YANG TERDAFTAR DI CGPI TAHUN 2013-2016

NURRAKHMAWATI, NADYA WIRATAMI (2018) PENGARUH PROFITABILITAS DAN TINGKAT HUTANG PERUSAHAAN TERHADAP MANAJEMEN PAJAK DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN YANG TERDAFTAR DI CGPI TAHUN 2013-2016. S1 thesis, Universitas Negeri Jakarta.

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Abstract

NADYA WIRATAMI NURRAKHMAWATI. Tax Management: Relation to profitability, corporate debt levels and corporate governance. Faculty of Economics, Jakarta State University. 2018. Tax Management is the most important thing for companies, this study aims to examine and determine the relationship of the independent variables, namely profitability and the level of debt of the company to the dependent variable, namely tax management which is moderated by corporate governance. This study uses secondary data with the company population listed in the Corporate Governance Index Perception (CGPI) published by The Indonesian Institute for Corporate Governance (IICG) during 2013-2016. By using the purposive sampling method conducted in this study, 85 observations were obtained over 4 years. This study uses panel data regression analysis method to test all four hypotheses with a significance level of 5% and using Eviews Version 9. Based on the results of the panel data regression analysis that has been done, it can be concluded that profitability does not affect tax management and the level of corporate debt has a negative effect on tax management. Meanwhile, corporate governance cannot moderate the relationship of profitability to tax management, but corporate governance can strengthen the relationship between corporate debt levels and tax management. Keywords: Profitability, Corporate Debt Level, Corporate Governance, and Tax Management.

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Dr. I.G.K.A. Ulupui, SE, M.Si, Ak, CA ; Pembimbing II: Dr. Rida Prihatni, SE, M.Si, Ak, CA
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)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Perusahaan (Management for Enterprises)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Analisis Data Manajemen (Data Processing and Analysis of Management)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Budi Siswanto
Date Deposited: 01 Oct 2018 07:41
Last Modified: 01 Oct 2018 07:41
URI: http://repository.fe.unj.ac.id/id/eprint/6231

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