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Lia Warokha, 13.05.52.0079
Students Journal of Accounting and Banking
Economics, Econometrics & Finance

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PENGARUH CORPORATE GOVERNANCE DAN INTENSITAS PERSEDIAAN TERHADAP MANAJEMEN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Lia Warokha, 13.05.52.0079; Poerwati, Rr. Tjahjaning
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students Journal of Accounting and Banking

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Abstract

The study examines the influence of Corporate Governance, inventory intensity and auditor reputasion to tax management. Tax management is measured by effective tax rate. Corporate governance are measured by number of commissioner and percentage of independent commissioner. This research sample is manufactured company for years 2013-2015 selected by using method of purposive sampling. There are 254 companies fulfilling criterions. This research used multiple regression analysis. The results of this research indicates that the number of commissioner and the proportion of independent commissioners tax management significantly. Meanwhile, inventory intensity and auditor reputasion does not significantly influence the companys tax management.Keywords: Number of Commissioner, Percentage of Independent Commissioner, Inventory Intensity, Auditor Reputasion, Tax Management
Co-Authors Rr. Tjahjaning Poerwati