Pengaruh Intensitas Aset Tetap, Tingkat Hutang Dan Kompensasi Dewan Komisaris Dan Direksi Terhadap Manajemen Pajak

IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita

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Field Value
 
Title Pengaruh Intensitas Aset Tetap, Tingkat Hutang Dan Kompensasi Dewan Komisaris Dan Direksi Terhadap Manajemen Pajak
 
Creator Nurfitriani, Fadilah
Hidayat, Angga
 
Subject Intensity of Fixed Assets
Debt Level
Compensation of Commissioners and Directors
Tax Management
 
Description The aim of this study is to determine the impact on tax management of the fixed asset intensity, debt level, and compensation of the board of commissioners and directors in manufacturing companies listed on the Indonesian Stock Exchange. This is a quantitative analysis that employed the purposive sampling approach to obtain a sample of 29 businesses. The data used is secondary data from financial reports on manufacturing firms that were listed on the Indonesian Stock Exchange between 2015 and 2019. Multiple linear regressions used to evaluate the data. The findings indicate that the intensity of fixed assets has an effect on tax management, the amount of debt has no effect on tax management, and compensation for commissioners and directors has no effect on tax management. Simultaneously, the intensity of fixed assets, the amount of debt, and board of commissioners and director salaries all have a huge impact on tax management.
 
Publisher LPPM Publishing & Printing
 
Date 2021-06-29
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ejournal.stiesyariahbengkalis.ac.id/index.php/iqtishaduna/article/view/264
10.46367/iqtishaduna.v10i1.264
 
Source IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita; Vol 10 No 1 (2021): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - June; 1-18
2684-8228
2303-3568
 
Language eng
 
Relation https://ejournal.stiesyariahbengkalis.ac.id/index.php/iqtishaduna/article/view/264/258
 
Rights Copyright (c) 2021 IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita
https://creativecommons.org/licenses/by-nc-sa/4.0
 

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