PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2011)

MEILINDA, Maria and CAHYONOWATI, Nur (2013) PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2011). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This research investigates the influence of corporate governance influences on tax management behavior. Tax management is measured by effective tax rate. Corporate governance are measured by number of commissioner, percentage of independent commissioner, and compensation of commissioner and executives. Company size, profitability, debt ratio, and different tax rate are used as control variables. This research sample is manufactured company selected by using method of purposive sampling. There are 153 companies fulfilling criterions. This research used multiple regression analysis. The results of this research indicates that the number of commissioner, company size, profitability, and debt ratio affect tax management significantly. Meanwhile, the proportion of independent commissioners, compensation of commissioner and executive, and different tax rate does not significantly influence the company's tax management

Item Type:Thesis (Undergraduate)
Additional Information:corporate governance, tax management, effective tax rate, board of commissioner, independent commissioner, compensation of commissioner and executives
Uncontrolled Keywords:corporate governance, tax management, effective tax rate, board of commissioner, independent commissioner, compensation of commissioner and executives
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:39690
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:31 Jul 2013 13:39
Last Modified:08 May 2014 09:44

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