ENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, DAN KOMITE AUDIT TERHADAP MANAJEMEN PAJAK (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2016)

Authors

  • Reyhan Adiguna Dwiputra

Abstract

This study aims to examine and analyze the effect of institutional ownership, independent commissioners, and audit committees on tax management. Tax management is a means for carrying out taxation obligations optimally by reducing the amount of tax paid without violating the applicable rules. Tax management leads to a decrease in state’s revenues from taxation sector. This study uses secondary data with a sample of 43 manufacturing companies listed in the Indonesia Stock Exchange in the period of 2013-2016, which were determined through purposive sampling method. The data were analyzed using multiple regression analysis method. The results show that institutional ownership and independent commissioner have a significant and positive effect on tax management, while audit committee has no effect on tax management

Keywords: institutional ownership, independent commissioner, audit
committee, tax management

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Published

2018-05-24

Issue

Vol. 6 No. 2

Section

S1 AKUNTANSI

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