Pengaruh Fasilitas Pajak, Corporate Governance, dan Reputasi Auditor Terhadap Manajemen Pajak

Wandany, Sekar Ayu (2024) Pengaruh Fasilitas Pajak, Corporate Governance, dan Reputasi Auditor Terhadap Manajemen Pajak. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

Sekar Ayu Wandany (41183403200015) The Effect of Tax Facilities, Corporate Governance and Auditor Reputation on Tax Management. XIV + 70 Pages + 14 Tables + 2 Illustrations + 12 Attachments This study aims to examine the Influence of Tax Facilities, Corporate Governance and Auditor Reputation on Tax Management. In Energy Sector Companies listed on the Indonesia Stock Exchange for the 2021-2023 period. This study uses Current ETR as an indicator in measuring tax management. This study is based on the purposive sampling method, namely a sampling technique using considerations or criteria determined by the researcher. Based on the criteria, there are 21 energy sector companies that are used as samples. The data analysis technique used is multiple linear regression which functions to see the effect of independent variables on dependent variables both together and individually, namely by testing the classical assumptions consisting of normality tests, multicollinearity tests, heteroscedasticity tests and autocorrelation tests. While hypothesis testing is carried out using the F test, R test and t test. The results of the study show that tax facilities have a negative effect on tax management. Meanwhile, the independent board of commissioners, institutional ownership and auditor reputation have no effect on tax management. The suggestions and implications in this study are for further researchers to be able to expand the research sample, add independent variables, add or replace the calculation proxy in the tax management ratio, and be able to add a period to the research.

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