CD Skripsi
Pengaruh Corporate Social Responsibility, Chief Financial Officer Expert Power, Kompensasi Manajemen, Capital Intensity Ratio Dan Komite Audit Terhadap Manajemen Pajak (Studi Empiris Pada Perusahaan Keuangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019)
ABSTRACT
This study aims to determine the effect of corporate social responsibility, chief financial officer expert power, management compensation, capital intensity ratio and audit committee on tax management. The sampling method used in this research is a purposive sampling method. The population used is financial companies during the 2016-2019 period on the Indonesian stock exchange. The number of samples is 68 samples. The analysis technique used is multiple linear regression. The statistical test tool used is the Statistical Product and Services Solution (SPSS) version 25.0, while the data used are financial reports and annual reports. The results showed that corporate social responsibility had no effect on tax management, chief financial officer expert power had no effect on tax management, management compensation had no effect on tax management, capital intensity ratio had no effect on tax management and the audit committee had no effect on tax management.
Keyword : corporate social responsibility, chief financial officer expert power, management compensation, capital intensity ratio, audit committee, tax management.
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