Tangible Journal
Vol 8 No 2 (2023): Vol. 8 No. 2 Desember 2023

Pengaruh Good Corporate Terhadap Manajemen Pajak (Studi Empiris Pada Perusahaan Sub Sektor Perkebunan yang Terdaftar Di BEI Periode 2019-2021)

Nur Yanti (Universitas Muhammadiyah Makassar)
Ifayani Haanurat (Unknown)
Linda Arisanty Razak (universitas muhammadiyah makassar)

Article Info

Publish Date
22 Dec 2023

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.

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Journal Info
Tangible Journal
Website

Abbrev

TB

Publisher

Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara

Subject

Economics, Econometrics & Finance Education Environmental Science Neuroscience Other

Description

The editorial team of the Tangible journal received a manuscript in the field of accounting science with the theme: a. Financial Accounting, b. Management accounting, c. Sustainability accounting d. Public sector accounting, e. Accounting information system, f. Auditing, g. Cultural Accounting h. ...