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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Tanjung, Feby Anggraeni
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Economics, Econometrics & Finance

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PENGARUH UKURAN PERUSAHAAN, KONSERVATISME AKUNTANSI, DAN KARAKTER EKSEKUTIF TERHADAP MANAJEMEN PAJAK Tanjung, Feby Anggraeni
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.013 KB) | DOI: 10.32670/fairvalue.v1i1.785

Abstract

This study aims to test empirically the effect of the independent variable on thevariabel dependent variable. In this study, the independent variable is firm size,accounting conservatism, and executive character, while the dependentvariable is tax management as measured by the Effective Tax Rate (ETR). Thepopulation of this study uses mining companies listed on the Indonesia StockExchange (BEI) in 2016-2019. The method used was purposive sampling withcertain criteria, which resulted in a sample of 45 data samples. The type of dataused is secondary data. The data analysis used descriptive statistic, classicassumption test, multiple regression analysis, and hypothesis testing usingSPSS 25 software. The results of this study indicate that firm size andaccounting conservatism have no effect on tax management, while executivecharacter has an effect on tax management.
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