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Journal : tangible journal

Pengaruh Good Corporate Terhadap Manajemen Pajak (Studi Empiris Pada Perusahaan Sub Sektor Perkebunan yang Terdaftar Di BEI Periode 2019-2021) Yanti, Nur; Haanurat, Ifayani; Razak, Linda Arisanty
Tangible Journal Vol. 8 No. 2 (2023): Vol. 8 No. 2 Desember 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v8i2.318

Abstract

This study aims to determine the effect of good corporate governance on corporate tax management. Corporte governance is measured by effective tax rate (ETR). This research was conducted using the annual report documentation method of plantation sub-sector copaines listed on teh Indonesia Stock Exchange. The sampling method used this research is puposive sampling. The number of sampels obtained by 15 compaines during the period 2019-2021 compaines. The method of analysis. The results of this study indicate the t test (partial) that teh size of the board on commissioners has no effect on corporate tax management. While indendent commissioners and the compensation of the of the board of commissioners and director have a significant effect on corporate tax management.
Co-Authors Abdul Khaliq Achmadi Achmadi Achmadi Achmadi Adinda Syalsyabilla Aidha Vedianty Alam Tauhid Syukur, Alam Tauhid Alda, Alda Ananda Saputri Andi Mappatompo Andi Nila Sari Andi Rustam Arman Arman Arni Arni Arsal, Muryani Arsyad Arsyad Asri Jaya Asrijal Bintang Awaliah, Eni Versary Azizah Saban Badollahi, Ismail Budi Mawan Aris Buyung Romadhoni Choiriah Muslimah Nurdin Choirudin, Choirudin Danil Maulana Dhakal, Amrit Fakhira Irwan Fuadah Johari Hainnuraqma Binti Rahim Hairul Mar’i Harfina Handayani Husnaeda Husnaeda Husnaeda Ipahriani Rahman Ipahriani Rahman Irpan Irpan Ismi Aulia Rahma Ramly J, Jusriadi Jam’an, Andi Kadriati Hasyim Karsinah Sidi Kartini Kartini M. Yusuf K M. Yusuf K M. Yusuf. K Mardin Mardin Mardin, Mardin Marsyad Alganawi Salam Meily Meliyani Muchran, Muchriady Muchriady Muchran Muchriana Muchran Muchriana Muchran Muchriana Muchran Muchriana Muchran Muchriana Muchran Muh. Saharulla Muhammad Nur Abdi Muhammad Syaiful Muhammad Syaiful Muhammad Umar Muryani Arsal Musdalifa Musdalifa Musdalifa Musdalifa Nasrullah Nasrullah Nasrullah Nasrullah Nur Yanti, Nur Nurbiah Nurbiah Nurlina Nurlina Nurlina Nurlina Nurmi Nurmi Nur’aeni Nur’aeni Pratiwi, Nurul Rezky Putri, Aisyah Aulia Rahman, Anisur Rahmawati Muin Ramly Ramly Rani Darmayanti Razak, Linda Arisanty Rd. Heri Solehudin Risaldi, Muh Romadhoni, Buyung Rony Kusmaladi Rusni Hasni Rustam, Andi S. Sukmawati Safitri Nurfianti Safri Haliding Sahabuddin Nanda Sahabuddin Nanda Sahabuddin Nanda Sahay Amrita Tollentino Saiful Bakhri Sakia Putri Samsul Salam, Marsyad Alganawi Salsabila Arianto Samsul Bahari Siti Asiah Azis Sriwahyuni Rustan Suarni, Agusdiwana Sukmawati - Sukmawati S Sukmawati Sukmawati Syafaruddin Syafaruddin Syafaruddin Syafaruddin Tiwi Tiwi Tollentino, Sahay Amrita Totok Hendarto Vikram Singh Wa Ode Rayyani Wa Ode Rayyani Wa Ode Rayyani Wa Ode Rayyani Wahyudi Malik Wahyudin Rahman Warda Warda Yusra Putri Zalkha Soraya Zalkha Soraya Zalkha Soraya Zalkha Soraya