Dampak Kompensasi Manajemen, Corporate Governance, Dan Reputasi Auditor Terhadap Manajemen Pajak
DOI:
https://doi.org/10.30656/cnfc0r41Keywords:
management compensation, corporate governance, Auditor reputation, tax managementAbstract
His study examines the influence of management compensation, company management, and auditor reputation on tax management. Purposive sampling was used. In this study, the sample consisted of 36 (thirty-six) banking companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024, and was observed for four years. Data analysis was conducted quantitatively using descriptive statistics, multiple linear regression analysis, and hypothesis testing. All of this was performed using IBM SPSS Statistics version 29.
The results show that compensation management partially influences tax management, whereas company management, as measured by the percentage of independent commissioners, does not.
Tax management. The results indicate that management compensation and company management influence tax management. The coefficient of determination (R2) of 0.100 indicates that each independent variable accounts for 10% of the variation in tax
management. Ninety percent, or the majority, is influenced by additional variables not examined in the study.
References
Ahmed, K., & Courtis, J. K. (2022). Auditor Reputation and Audit Quality in the Financial Sector. Accounting and Finance Review, 15(1), 77-99.
Chen, S., & Li, Y. (2021). Corporate Governance and Tax Avoidance: Evidence from Emerging Markets. Journal of Business Research, 132, 502-513.
Ghozali, I. (2020). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro.
Hasanah, U. N. (2021). Pengaruh Kompensasi Manajemen, Corporate Governance, dan Manajemen Pajak pada Perusahaan Subsektor Makanan dan Minuman. Skripsi..
Hidayat, A., & Pramudena, Y. A. (2020). Corporate Tax Planning: Does Audit Committee Expertise Matter? Jurnal Akuntansi Multiparadigma, 11(3), 507– 519.
Kurniawan, H., & Nugroho, R. A. (2022). The Role of Corporate Governance in Reducing Tax Aggressiveness: Evidence from ASEAN Countries. Asian Journal of Accounting Research, 7(2), 134–147
Lopez, P., & Ramirez, J. (2020). Managerial Compensation and Tax Avoidance: Risk-Taking versus Compliance. Journal of Corporate Finance, 62, 101570..
Nurhadi, D., & Sari, R. P. (2021). Influence of Management Compensation on Corporate Tax Planning in Indonesian Banks. Journal of Financial Accounting and Reporting, 9(2), 145
Ramadhani, R., Santoso, D., & Wahyuni, S. (2021). The Impact of Management Compensation on Tax Management Efficiency. Journal of Accounting and Taxation, 13(3), 115-124
Setyawan, A., & Puspitasari, E. (2023). Big Four Audit Firms and Their Effect on Corporate Tax Avoidance in Developing Economies. Journal of Contemporary Accounting, 5(1), 23–39.
Wahyuni, S., & Santoso, D. (2023). Compensation Mechanisms and Corporate Tax Planning: Aligning Management and Shareholder Interests. International Journal of Financial Research, 14(2), 45-59
Wijayanti, D., & Muid, D. (2020). Corporate Governance and Tax Management Practices in Indonesian Banking Sector. Journal of Indonesian Finance and Banking, 8(1), 89-101.
Yuliana, L., & Ramadhan, T. M. (2021). Effect of Audit Quality and Good Corporate Governance on Tax Avoidance. International Journal of Economics, Business and Accounting Research (IJEBAR), 5(3), 243–252..
Downloads
Published
Issue
Section
License
Copyright (c) 2025 nenengsri_2021 Neneng Sri Suprihatin, Lulu Nailufaroh
This work is licensed under a Creative Commons Attribution 4.0 International License.
.png)
