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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Riset Akuntansi dan Keuangan EKONOMIS : Journal of Economics and Business Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Organum: Jurnal Saintifik Manajemen dan Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research Jurnal Buana Akuntansi Jambi Accounting Review (JAR) International Journal of Integrative Sciences Trending: Jurnal Manajemen dan Ekonomi Jurnal Penelitian Pendidikan Indonesia
Zulma, Gandy Wahyu Maulana
Universitas Jambi
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Riset Akuntansi dan Keuangan

 1 
PENGARUH KOMPENSASI MANAJEMEN BERBASIS SAHAM TERHADAP MANAJEMEN PAJAK PERUSAHAAN DENGAN MEMPERTIMBANGKAN FUNGSI PENGAWASAN KOMITE AUDIT Wahyu Maulana Zulma, Gandy; Martani, Dwi
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 2 (2015): Jurnal Riset Akuntansi dan Keuangan. Agustus 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i2.6611

Abstract

This study examines the relationship between stock-based compensation and audit committee on tax management at banking companies listed on BEI. The main purpose of this research is to test empirically whether stock-based compensation given can influence management's decision especially related to tax management, and to test indirect influence audit function of audit committee which is expected to weaken the relation between stock management compensation and tax management. The population used in this study is a banking company listed on the Indonesia Stock Exchange, using purposive sampling method obtained 22 companies with 128 samples of observations that meet the criteria. In testing the hypothesis using OLS Regression. The empirical test results show that the higher level of stock-based management compensation provided will further improve the corporate tax management, then audit committee activities within the company can prove weakening the relationship between stock-based management compensation and corporate tax management
Co-Authors Achmad Hizazi Asydiqi, Fikri Azolla Degita Azis Dwi Martani Fitri Chairunnisa Fitrini Mansur Fredy Olimsar Gowon, Muhammad Hurriyah Hurriyah Ilham Wahyudi Ine Ardita Hartono Iskandar Sam Jayawarsa, A.A. Ketut Mega Metalia, Mega Misni Erwati, Misni Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Natalia Fitria Revini Pranata Nela Safelia Netty Herawaty Nisriinaa Faihaa Farhha Azwar Ocha Rosyanna Ratih Kusumastuti Reka Davinda Revina Zahara Sari Indah Oktanti Sembiring Saring Suhendro Sutyowati, Sutyowati Syindy Cantika Weni Febriani Wiwik Tiswiyanti Zikral, Zikral