đ
19 December 2023
DOI: 10.56696/jaka.v4i2.9704
Analisis Corporate Governance Terhadap Manajemen Pajak Pada Perusahaan Sub Sektor Kosmetik dan Barang Kebutuhan Rumah Tangga yang Terdaftar di Bursa Efek Indonesia
Jurnal Akuntansi, Keuangan dan Auditing
Universitas Dian Nuswantoro
đ Abstract
This research aims to determine the influence of management compensation, independent commissioners, and audit committees on tax management. Sample selection used the judgment sampling method with a total of 5 companies in the Cosmetic and Household Needs Sub-Sector listed on the Indonesia Stock Exchange that met the criteria. The analysis method in this study is panel data regression analysis. The research results indicate that the management compensation variable has a significant positive effect on tax management, independent commissioners have a significant positive effect on tax management, and the audit committee variable has a significant positive effect on tax management. Additionally, collectively, the variables of management compensation, independent commissioners, and audit committees have a significant positive effect on tax management.
âšī¸ Informasi Publikasi
Tanggal Publikasi
19 December 2023
Volume / Nomor / Tahun
Volume 4, Nomor 2, Tahun 2023
đ HOW TO CITE
Pracita, Sriayu; Surianti, Kadek; Sahlan, Fahmi, "Analisis Corporate Governance Terhadap Manajemen Pajak Pada Perusahaan Sub Sektor Kosmetik dan Barang Kebutuhan Rumah Tangga yang Terdaftar di Bursa Efek Indonesia," Jurnal Akuntansi, Keuangan dan Auditing, vol. 4, no. 2, Dec. 2023.
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