CD Skripsi
Pengaruh Kompensasi Manajemen, Reputasi Auditor Dan Profitabilitas Terhadap Manajemen Pajak (Studi Empiris Pada Laporan Keuangan Bank Pembangunan Daerah Di Indonesia)
This study aimed to examine the effect of compensation management, auditor reputation and profitability of the bank tax management of local development. This research was conducted in January 2017. The data in this research is secondary data. The population in this study is the Regional Development Bank in Indonesia from the financial statements for 2012-2014. The sampling method in this research is purposive method. The sample used in this study were as many as 45 financial statements (57.7%) The method of analysis data that is used to test the hypothesis in this study is multiple regression analysis using SPSS version 21. The results of this study can be concluded: 1) compensation manejemen effect on tax management with establishment of the Regional Banks, 2) effect auditor reputation terhadapap Bank tax management with establishment regions, 3) the effect on the profitability of the Regional Development Bank tax management. All independent variables affect the management of tax of 44%. while the remaining 56% is influenced by other variables not included in this regression model.
Keyword: Management Compensation, Auditor Reputation, Profitability and Tax Management
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