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) |
|---|---|
| Subjek: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | x. 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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