JAKBS
Vol. 2 No. 2 (2024): Juli - September

Pengaruh Kompensasi Manajemen, Tingkat Utang dan Kepemilikan Institusional Terhadap Manajemen Pajak

Alifia Wahyu Syalfitri (Unknown)
Setianingsih (Unknown)



Article Info

Publish Date
29 Aug 2024

Abstract

This research aims to determine the influence of Management Compensation, Debt Levels and Institutional Ownership on Tax Management. The population of this research is the industrial sector listed on the Indonesia Stock Exchange (BEI) in 2019-2023. This research is quantitative research using financial reports as media and sample selection was carried out based on purposive sampling techniques, resulting in 13 (thirteen) companies. The analysis technique used in this research is Panel Data Analysis. Data processing in this research uses the Eviews 13 software application, with the research results showing that the influence of management compensation, debt levels and institutional ownership simultaneously influences tax management. Management Compensation influences Tax Management, Debt Level influences Tax Management, Institutional Ownership has no influence on Tax Management.

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Journal Info

Abbrev

jakbs

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Keuangan dan Bisnis (JAKBS), with registered number ISSN 2987-9078 (Online) is a multidisciplinary scientific journal published by CV. ITTC INDONESIA. JAKB provides a specialized forum for the publication of research in the area of financial economics and the theory of the firm, ...