Jurnal Eksis
Vol 17, No 2 (2021): Vol 17 No. 2 Oktober 2021

PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP MANAJEMEN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2017-2019)

Sailawati Sailawati (Politeknik Negeri Samarinda)
Marwanto Marwanto (Politeknik Negeri Samarinda)
Febrianti Febrianti (Politeknik Negeri Samarinda)

Article Info

Publish Date
31 Oct 2021

Abstract

This study aims to determine the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on Tax Management. The analytical method used is multiple linear regression analysis. The sample of this research is the annual report of 20 companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The result of this study indicates that the Board of Commissioners and Audit Committe have a significant effect on Tax Management. Simultaneously the GCG and CSR have a significant effect on Tax Management. Then, the Compensation, CSR and the Precentage of Independent Commissioners do not have a significant effect on Tax Management. The limitation in this study is that the company’s annual report data is incomplete and only based on Cash Effective Tax Rate (CETR) to measure the company’s effective tax rate. Keywords: Cash Effective Tax Rate, Good Corporate Governance, Corporate Social Responsibility.

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Journal Info
Jurnal Eksis
Website

Abbrev

eksis

Publisher

Politeknik Negeri Samarinda

Subject

Economics, Econometrics & Finance Social Sciences Other

Description

Jurnal Eksis merupakan kumpulan dari penelitian-penelitian atau karya ilmiah dosen baik dari dosen perguruan tinggi negeri maupun swasta. Jurnal Eksis berisi karya ilmiah bidang ekonomi, sosial dan bisnis yang didirikan sejak tahun 2007 oleh jurusan akuntansi Politeknik Negeri Samarinda. Jurnal ...