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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 A Ifayani Haanurat Ahmad, Fakhrul Mubarak Ainani, Ainani Al Hafiz, Afdal Ani Purwati, Ani Apriana, Dhea Resky Ardinawati, Ardinawati Armin Armin, Armin Asnita Sari Astuti, Tina Sesarya Asyahri Hadi Nasyuha Azmanajaya, Emil Basri Dahlan, Basri Delima Kiska, Nurul Dernayun, Dernayun Dg tapaccing, Nelly agustina Eka Selvi Handayani, Eka Selvi Eko Prasetyo, Mikail Era Purwanto EVI FITRIANI Fachrurozy, Fachrurozy Fadila, Nilda Fakhrul Mubarak Ahmad Fathur Zaini Rachman Fery Setiawan G., Hasriani Gamar Al Haddar, Gamar Al Hadi Hermansyah, Hadi Hafiz, Afdal Al Hamdawang, Hamdawang Hilmansyah Ihsan Ihsan Ihsan Illiyyun, Naili Ni'matul Insani, Fitra Sawfla Julianita siregar, Siti kamal, Kamal Mustofa Karimuna, Siti Rabbani Khoni'ah, Nurul Lahata, Astrid Pratiwi Latif, Angel Lesmideyarti, Dwi Lusiyanti, Lusiyanti Masaid, Femy Febriyanti Mikail Eko Prasetyo Mikail Eko Prasetyo, Mikail Eko Muhammad Firdaus N, Yennizar Nanda, Resty Meilia Ningrat, Intan Wahid Novi Susanti Nursyahbani, Azisyah Nurul Hikmah Nurwahidah Jamal Pattinasarany, Vitaloka Qory Hidayati Ramadani, Fivin Ranandhea, Adinda Razak, Linda Arisanty Rifani, Amalia Safikah, Intan Nur Sandiva, Rizda Sari, Bulan Sasono, Ihsan Adi Setiawan, Feri Siti Rabbani Karimuna Sofian, Akhriyadi Sri Muliani, Sri Sudarwati, Anastasia Natalia Suhaedi Suhaedi, Suhaedi Suryaningsi Suryaningsi Syarifuddin Dollah Tappo, Liberthy Mendila Titin Ruliana Totok Sulistyo Tri Prasetyo, Yoga Widagda, Mikail Eko Prasetyo Winarti, Yessy Ade Yudi Kurniawan Zaini Rachman, Fathur Zulkarnain Zulkarnain