PENGARUH KOMPENSASI MANAJEMEN, FASILITAS PERPAJAKAN, DAN MANAJEMEN LABA TERHADAP MANAJEMEN PAJAK PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013

WULANDARI, ITA (2015) PENGARUH KOMPENSASI MANAJEMEN, FASILITAS PERPAJAKAN, DAN MANAJEMEN LABA TERHADAP MANAJEMEN PAJAK PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Ita Wulandari, 2015: The Influence of Management Compensation, Tax Facility, and Earning Management on Tax Management on Manufacture Company Listed in Indonesia Stock Exchange Year 2011-2013. Advisors: (I) Indra Pahala, SE, M.Si; (II) Ratna Anggraini, SE, Akt., M.Sc., CA This research aimed to examine the influence of management compensation, tax facility, and earning management on tax management on manufacture company listed in Indonesia Stock Exchange 2011-2013. In this research, management compensation, tax facility, and earnings management as an independent variable, and tax management as the dependent variable. This research uses secondary data which is the audited financial statements of the company. The sample was selected by purposive sampling which are 66 companies qualified in this research. This research conducts multiple linear regression analysis method to examine the hypothesis in the level of significance 5%. This research proves that the management compensation and tax facility have positive and significant influance on tax management, whereas earnings management does not has influence on tax management. Management compensation, tax facility, and earnings management jointly or simultaneously have influence on tax management. The independent variables used in this research such as management compensation, tax facility, and earnings management are able to explain the dependent variable which is tax management amounted to 43.9%. Keywords: management compensation, tax facility, earnings management and tax management.

Item Type: Thesis (S1)
Additional Information: Pembimbing I: Indra Pahala, SE, M.Si ; Pembimbing II: Ratna Anggraini, SE, Akt, M.Si, 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: 09 Mar 2018 02:20
Last Modified: 09 Mar 2018 02:20
URI: http://repository.fe.unj.ac.id/id/eprint/3624

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