HARTANTI, HARTANTI (2015) PENGARUH CORPORATEGOVERNANCE DAN REPUTASI AUDITOR TERHADAP MANAJEMEN PAJAK (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode Tahun 2011 – 2013). Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
INTISARI Penelitian ini bertujuan untuk menguji pengaruh Corvorate Governance dan reputasi auditor terhadap manajemen pajak yang diukur menggunkan Cash Effective Tax Rate (CETR). Faktor-faktor yang diuji pada corvorate governance adalah jumlah dewan komisaris, persentase komisaris independen dan jumlah kompensasi yang dijadikan sebagai variabel independen. Pengumpulan data samel menggunakan teknik purposive sampling terhadap perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) perioden penelitian tahun 2011, 2012 dan 2013 secara berturut-turut. Sebanyak 108 perusahaan digunakan sebagai sampel. Metode analisis yang digunakan adalah regresi berganda. Hasil penelitian menunjukan jumlah dewan komisaris, Persentase komisaris independen dan reputasi auditor tidak berpengaruh terhadap manajemen pajak. Dalam penelitian ini hanya jumlah kompensasi berpengaruh terhadap manajemen pajak. Kata Kunci: Manajemen Pajak, Jumlah dewan komisaris, persentase komisaris independen, reputasi auditor ABSTRACT This study aimed to examine the effect of corporate governanceand reputation of the auditor to the management of taxes is measured using a Cash Effektive Taxe Rate (CETR). Factors tested in corporate governance are the number of commissioners, the percentage of independentdirectors 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 significant effect on tax management. In this experiment only the amount of compensation and significant effect on tax management. Keywords: Tax Management, Total Board of Commissioners, Percentage of Independent Commissioner, Auditor Reputation.
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Ratna Sufiatin |
| Date Deposited: | 23 Jun 2016 03:25 |
| Last Modified: | 23 Jun 2016 03:25 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/4307 |
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