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All Journal Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Disrupsi Bisnis Kunuz: Journal of Islamic Banking and Finance Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Juli Ismanto
Universitas Pamulang
Economics, Econometrics & Finance

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Journal : Jurnal Revenue : Jurnal Ilmiah Akuntansi

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PENGARUH CORPORATE GOVERNANCE DAN KOMPENSASI MANAJEMEN TERHADAP MANAJEMEN PAJAK Juli Ismanto; Natalia Zang
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.161

Abstract

This study aims to determine the influence of corporate governance and management compensation on tax management. Tax management is a dependent variable and corporate governance and management compensation is an independent variable. This type of research is quantitative, with a population of 77 companies this research was conducted on property and real estate sector manufacturing companies listed on the IDX in 2016-2020, a research sample of 8 companies with 5 years of observation, the sample determination method used was purposive sampling. The analysis method uses multiple regression analysis, T test and F test using Eviews 9. The results showed that corporate governance affects tax management and management compensation affects tax management. Meanwhile, corporate governance and compensation management have a simultaneous effect on tax management
Co-Authors Iin Rosini Natalia Zang Nofryanti Puradinda Zulfiara