Hartanti, Hartanti and ALP Yuwidiantoro, Alp Yuwidiantoro (2017) PENGARUH CORPORATE GOVERNANCE DAN REPUTASI AUDITOR TERHADAP MANAJEMEN PAJAK (Studi Pada Perusahaan Manufaktur Yang Terdaftar. Kajian Akuntansi, 13 (1). pp. 34-43. ISSN 1907-1442
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Abstract
This study aimed to examine the effect of corporate governance and reputation of the auditor to the management of taxes is measured using a Cash Effektive Taxe Rate (CETR). Factors tested incorporate governance are the number of commissioners, the percentage of independent directors and the amount of compentation that serve as independent varible. Collecting samples using purposive sampling techniques to manufacturing companies listed in Indonesia Stock Exchange (IDX) study period in 2011, 2012 and 2013 respectively. A total of 108 companies used as a sample. The analitycal method used is multiple regressions. The results showed the number of commissioners, the percentage of independent directors and auditor reputation no signifi cant effect on tax management. In this experiment only the amount of compensation and signifi cant effect on tax management. Keywords: Tax Management, Total Board of Commissioners, Percentage of Independent Commissioner, Auditor Reputation.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Tax Management, Total Board of Commissioners, Percentage of Independent Commissioner, Auditor Reputation. |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Dr.MSi Akt Hiras Pasaribu |
| Date Deposited: | 26 Jun 2020 11:54 |
| Last Modified: | 26 Jun 2020 11:54 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/22841 |
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