Analisis Faktor Tingkat Profitabilitas dan Expertise Dewan Komisaris yang mempengaruhi Manajemen Pajak

Putri, Maria Meilani Eka (2021) Analisis Faktor Tingkat Profitabilitas dan Expertise Dewan Komisaris yang mempengaruhi Manajemen Pajak. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to analyze the level of profitability and expertise of the board of commissioners that affect tax management. The data used is secondary data. The population used is manufacturing companies in the mining industry sector and the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sampling technique used was purposive sampling method and obtained 77 companies with a total of 194 data to be tested. Hypothesis testing using multiple regression analysis with bootstrapping method. The results of this study indicate that the level of profitability has a significant effect on tax management, while the expertise of the board of commissioners has no effect on tax management. Keywords: Profitability Level, Board of Commissioners Expertise, Tax Management.

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