| dc.contributor.advisor | TAHAR,AFRIZAL | |
| dc.contributor.author | KHONSA SUFI FUROYAH, ISHFAHANI | |
| dc.date.accessioned | 2019-09-16T02:44:12Z | |
| dc.date.available | 2019-09-16T02:44:12Z | |
| dc.date.issued | 2019-05-13 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/28832 | |
| dc.description | This research was conducted to test and prove the effect of management
compensation, auditor reputation and corporate governance on tax management.
The problems that occur in the world of taxation are the number of companies
that commit fraud in managing tax calculations. The object in this study is a
manufacturing company listed on the Indonesia Stock Exchange. This study uses
quantitative methods with secondary data collection, namely from financial
statements. In this study the sample was selected using a purposive sampling
method and obtained 45 companies sampled.
The application used to process data is SPSS version 21.0. The
regression model used is the analysis of multiple linear regression, because more
than one independent variable is used. The results of the research conducted
showed that all variables passed the classical assumption test and were worthy of
being used as research data. The test results in this study indicate that not all
variables have an influence on tax management. The variable number of board of
commissioners does not have a positive influence on tax management. While the
variables of management compensation, auditor reputation and percentage of
independent commissioners have a positive effect on tax management. | en_US |
| dc.description.abstract | This research was conducted to test and prove the effect of management
compensation, auditor reputation and corporate governance on tax management.
The problems that occur in the world of taxation are the number of companies
that commit fraud in managing tax calculations. The object in this study is a
manufacturing company listed on the Indonesia Stock Exchange. This study uses
quantitative methods with secondary data collection, namely from financial
statements. In this study the sample was selected using a purposive sampling
method and obtained 45 companies sampled.
The application used to process data is SPSS version 21.0. The
regression model used is the analysis of multiple linear regression, because more
than one independent variable is used. The results of the research conducted
showed that all variables passed the classical assumption test and were worthy of
being used as research data. The test results in this study indicate that not all
variables have an influence on tax management. The variable number of board of
commissioners does not have a positive influence on tax management. While the
variables of management compensation, auditor reputation and percentage of
independent commissioners have a positive effect on tax management. | en_US |
| dc.publisher | FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA | en_US |
| dc.subject | management compensation, auditor reputation, corporate governance, number of board, independent board, tax management. | en_US |
| dc.title | PENGARUH KOMPENSASI MANAJEMEN, REPUTASI AUDITOR, DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK (STUDI DESKRIPTIF PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017) | en_US |
| dc.type | Thesis | en_US |
