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All Journal Jurnal Manajemen dan Bisnis COMPETITIVENESS JOURNAL BALANCE JOURNAL JMM (Jurnal Masyarakat Mandiri) Tangible Journal Jurnal Riset Ilmu Ekonomi Jurnal Ar-Ribh INVOICE : JURNAL ILMU AKUNTANSI Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis
A Ifayani Haanurat
Universitas Muhammadiyah Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Neuroscience Social Sciences Other

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Journal : Tangible Journal

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Pengaruh Good Corporate Terhadap Manajemen Pajak (Studi Empiris Pada Perusahaan Sub Sektor Perkebunan yang Terdaftar Di BEI Periode 2019-2021) Nur Yanti; Ifayani Haanurat; Linda Arisanty Razak
Tangible Journal Vol 8 No 2 (2023): Vol. 8 No. 2 Desember 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v8i2.318

Abstract

This study aims to determine the effect of good corporate governance on corporate tax management. Corporte governance is measured by effective tax rate (ETR). This research was conducted using the annual report documentation method of plantation sub-sector copaines listed on teh Indonesia Stock Exchange. The sampling method used this research is puposive sampling. The number of sampels obtained by 15 compaines during the period 2019-2021 compaines. The method of analysis. The results of this study indicate the t test (partial) that teh size of the board on commissioners has no effect on corporate tax management. While indendent commissioners and the compensation of the of the board of commissioners and director have a significant effect on corporate tax management.
Co-Authors Abdul Khaliq Achmadi Achmadi Alda Alda Andi Rustam Arman Arman Arni Arni Asrijal Bintang Eni Versary Awaliah Ismail Badollahi Jaya, Asri Kadriati Hasyim Linda Arisanty Razak Mardin Mardin Marsyad Alganawi Salam Muh Risaldi Muhammad Syaiful Muryani Arsal Musdalifa Musdalifa Nasrullah Nasrullah Nur Yanti Nurlina Nurlina Nur’aeni Nur’aeni Rahmawati Muin Rony Kusmaladi Safri Haliding Salam, Marsyad Alganawi Suarni, Agusdiwana Syafaruddin Syafaruddin Warda Warda