UI - Skripsi Membership :: Kembali

UI - Skripsi Membership :: Kembali

Analisis pengaruh insentif manajemen terhadap penghindaran pajak dengan tata kelola perusahaan sebagai variable moderasi = Analysis on the effects of management compensation on tax avoidance with corporate governance as moderating variable

Febriawan Indra Wijanarko; Dahlia Sari, supervisor; Catur Sasongko, examiner; Christine, examiner (Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2016)

 Abstrak

[ABSTRAK
Penelitian ini bertujuan untuk meneliti pengaruh insentif manajemen terhadap penghindaran pajak dengan tata kelola perusahaan sebagai variabel moderasi. Insentif manajemen yang diwakilkan komponen manajemen kunci dibagi dengan cash flow from operation sebagai variabel independen. Penghindaran pajak diwakilkan dengan current ETR sebagai variabel dependen. Sedangkan tata kelola perusahaan dalam penelitian ini diukur dengan skor efektifitas dewan komisaris dan efektifitas komite audit. Hasil penelitian ini menunjukan bahwa insentif manajemen berpengaruh positif signifikan terhadap penghindaran pajak.
Hasil penelitian ini juga menunjukan efektifitas dewan komisaris memperlemah hubungan insentif manajemen terhadap penghindaran pajak. Sedangkan efektifitas komite audit tidak mempengaruhi hubungan insentif manajemen terhadap penghindaran pajak.

ABSTRACT
The research aims to analyze the effects of management compensation on tax avoidance with corporate governance as variable moderation. Management compensation is measured by key management components divide by cash flow from operations as independen variable. Tax avoidance is represented by the current ETR as dependent variable. While corporate governance in this research was measured by score effectiveness of commissioners and the effectiveness of audit committee.
These results indicate that management incentives significant positive effect on tax avoidance. The results also show the effectiveness of commissioners weakens relationship the management incentives against tax avoidance. While the effectiveness of audit committees not affect relationship the management incentives against tax avoidance.
;The research aims to analyze the effects of management compensation on tax
avoidance with corporate governance as variable moderation. Management
compensation is measured by key management components divide by cash flow
from operations as independen variable. Tax avoidance is represented by the
current ETR as dependent variable. While corporate governance in this research
was measured by score effectiveness of commissioners and the effectiveness of
audit committee. These results indicate that management incentives significant
positive effect on tax avoidance. The results also show the effectiveness of
commissioners weakens relationship the management incentives against tax
avoidance. While the effectiveness of audit committees not affect relationship the
management incentives against tax avoidance., The research aims to analyze the effects of management compensation on tax
avoidance with corporate governance as variable moderation. Management
compensation is measured by key management components divide by cash flow
from operations as independen variable. Tax avoidance is represented by the
current ETR as dependent variable. While corporate governance in this research
was measured by score effectiveness of commissioners and the effectiveness of
audit committee. These results indicate that management incentives significant
positive effect on tax avoidance. The results also show the effectiveness of
commissioners weakens relationship the management incentives against tax
avoidance. While the effectiveness of audit committees not affect relationship the
management incentives against tax avoidance.]

 File Digital: 1

Shelf
 S61891-Febriawan Indra Wijanarko.pdf :: Unduh

LOGIN required

 Metadata

Jenis Koleksi : UI - Skripsi Membership
No. Panggil : S61891
Entri utama-Nama orang :
Entri tambahan-Nama orang :
Entri tambahan-Nama badan :
Program Studi :
Subjek :
Penerbitan : Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2016
Bahasa : ind
Sumber Pengatalogan :
Tipe Konten : text
Tipe Media : unmediated ; computer
Tipe Carrier : volume ; online resource
Deskripsi Fisik : xvi, 54 pages ; 28 cm.
Naskah Ringkas :
Lembaga Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, Lantai 3
  • Ketersediaan
  • Ulasan
  • Sampul
No. Panggil No. Barkod Ketersediaan
S61891 14-20-468806229 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 20421652
Cover