CD Skripsi

Pengaruh Kompensasi Manajemen, Reputasi Auditor, Profitabilitas, Leverage Dan Fasilitas Pajak Terhadap Manajemen Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019)

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ABSTRACT
This study aims to examine the effect of management compensation, auditor
reputation, profitability, leverage, and tax facilities on tax management. The
population in this study are manufacturing companies listed on the Indonesia
Stock Exchange for the 2017-2019 period. The sampling technique used purposive
sampling method. Manufacturing companies listed on the IDX in 2017-2019
totaled 182 companies. Companies that meet the criteria for the research sample
are 60 companies. With an observation period of 3 years for a sample of 180
companies.
The analytical method used is multiple regression using SPSS software version
25.0. From the results of the tests that have been carried out, the partial
regression test (t test) shows that the management compensation and profitability
variables have a significant negative effect on tax management. Auditor
reputation variables and tax facilities have a significant effect on tax
management. And the leverage variable has no effect on tax management.
Keywords: Management compensation, Auditor’s reputation, profitability,
leverage, tax facilities, tax management

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 121 (0154)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis–Akuntansi., 2021

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 121 (0154)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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