PENGARUH KOMPENSASI MANAJEMEN, TATA KELOLA PERUSAHAAN, DAN PROFITABILITAS TERHADAP MANAJEMEN PAJAK PADA PERUSAHAAN SEKTOR NONJASA PESERTA PENGAMPUNAN PAJAK YANG TERDAFTAR DI BEI

AMALIA, SRI AYU RETNO (2019) PENGARUH KOMPENSASI MANAJEMEN, TATA KELOLA PERUSAHAAN, DAN PROFITABILITAS TERHADAP MANAJEMEN PAJAK PADA PERUSAHAAN SEKTOR NONJASA PESERTA PENGAMPUNAN PAJAK YANG TERDAFTAR DI BEI. S1 thesis, Fakultas Ekonomi.

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Abstract

SRI AYU RETNO AMALIA. 8335151524. The Effect of Management Compensation, Corporate Governance, and Profitability on Tax Management in Non-Service Sector Companies Participating Tax Amnesty Registered on the IDX. This research was conducted to prove empirically about the effect of management compensation, corporate governance and profitability on tax management. Tax management is one way to measure the application of management in minimizing corporate tax payments. This study uses secondary data on the non-service sectors listed on the Indonesia Stock Exchange in the 2016-2017 period with a sample of 33 observations. This study uses Eviews 10 to test the three hypotheses with a significance level of 0.05 or 5%. Based on the multiple regression test results conducted, it concluded that management compensation and corporate governance affect tax management, while profitability does not affect tax management. These results explain that the provision of appropriate compensation and the ability of effective corporate governance will support management in carrying out tax management. Overall, tax management is one effort to reduce the level of tax payments to get maximum results. The results of this study contribute to the literature which explains that compensation will motivate management to perform optimal performance and the application of good corporate governance will reduce tax management which causes management to be more careful in minimizing corporate tax payments. Keywords: Management Compensation, Tax Management, Corporate Governance, and Profitability.

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Tresno Eka Jaya, S.E., M.Ak Pembimbing II: Dwi Handarini, S.Pd., M.Ak
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: Budi Siswanto
Date Deposited: 27 Aug 2019 06:36
Last Modified: 27 Aug 2019 06:36
URI: http://repository.fe.unj.ac.id/id/eprint/7870

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