Jurnal Revenue : Jurnal Ilmiah Akuntansi
Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi

PENGARUH CORPORATE GOVERNANCE DAN KOMPENSASI MANAJEMEN TERHADAP MANAJEMEN PAJAK

Juli Ismanto (Universitas Pamulang)
Natalia Zang (Universitas Pamulang)



Article Info

Publish Date
02 Feb 2023

Abstract

This study aims to determine the influence of corporate governance and management compensation on tax management. Tax management is a dependent variable and corporate governance and management compensation is an independent variable. This type of research is quantitative, with a population of 77 companies this research was conducted on property and real estate sector manufacturing companies listed on the IDX in 2016-2020, a research sample of 8 companies with 5 years of observation, the sample determination method used was purposive sampling. The analysis method uses multiple regression analysis, T test and F test using Eviews 9. The results showed that corporate governance affects tax management and management compensation affects tax management. Meanwhile, corporate governance and compensation management have a simultaneous effect on tax management

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Journal Info

Abbrev

home

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Revenue Adalah Jurnal Ilmiah yang terbit secara daring pada bulan Juni dan Desember. untuk mempublikasikan hasil-hasil penelitian dalam bidang Akuntansi baik Akuntansi Perpajakan, Akuntansi Keuangan, Akuntansi Perbankan, Akuntansi Sektor Publik, dan bidang Akuntansi ...