PENGARUH PENERAPAN CORPORATE GOVERNANCE DAN KOMPENSASI MANAJEMEN TERHADAP TAX AVOIDANCE
DOI:
https://doi.org/10.22441/jpma.v3i1.13144Keywords:
Komisaris Independen, Komite Audit, Kompensasi Manajemen, Tax Avoidance.Abstract
This research aims to analyze the effect of corporate governance mechanisms and management compensation on tax avoidance. Corporate governance mechanisms is proxied by independent commissioner and audit committee. A sample of this research consisted of 27 mining companies listed in Indonesia Stock Exchange in the period 2017-2019. Techniques analyzing data in this research used panel data regression with random effects model and partial hypothesis testing (t test). Based on the results of data analysis, it can be concluded that independent commissioners and audit committees have no effect on tax avoidance. Meanwhile, management compensation has a significant positive effect on tax avoidance. From the result of the research show that the amount of compensation can influence management to carry out tax avoidance. Management will do tax avoidance if they get benefits, such as receiving management compensation.
Downloads
Additional Files
Published
How to Cite
Issue
Section
License
Author(s) Rights
As a journal Author, you have rights for a large range of uses of your article, including use by your employing institute or company. These Author rights can be exercised without the need to obtain specific permission. Authors publishing in Jurnal Pena-Mas Akuntansi journals have wide rights to use their works for teaching and scholarly purposes without needing to seek permission, including: use for classroom teaching by Author or Author's institutionand presentation at a meeting or conference and distributing copies to attendees; use for internal training by author's company; distribution to colleagues for their reseearch use; use in a subsequent compilation of the author's works; inclusion in a thesis or dissertation; reuse of portions or extracts from the article in other works (with full acknowledgement of final article); preparation of derivative works (other than commercial purposes) (with full acknowledgement of final article); voluntary posting on open web sites operated by author or author’s institution for scholarly purposes (should follow CC by NC License).
Authors can copy and redistribute the material in any medium or format, as well as remix, transform, and build upon the material for any purpose, even commercially, but they must give appropriate credit (cite to the article or content), provide a link to the license, and indicate if changes were made. If you remix, transform, or build upon the material, you must redistribute your contributions under the same license as the original.
Retained Rights/Terms and Conditions
Although authors are permitted to re-use all or portions of the Work in other works, this does not include granting third-party requests for reprinting, republishing, or other types of re-use.
Copyright Transfer Agreement (for Publishing)
The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright publishing of the article shall be assigned/transferred to Jurnal Pena-Mas Akuntansi journal and Department of Accounting, Universitas Mercu Buana as Publisher of the journal. Upon acceptance of an article, authors will be asked to complete a 'Copyright Transfer Agreement' (see more information on this). An e-mail will be sent to the corresponding author confirming receipt of the manuscript together with a 'Copyright Transfer Agreement' form by online version of this agreement.
Jurnal Pena-Mas Akuntansi journal and Department of Accounting, Universitas Mercu Buana, the Editors and the Advisory Editorial Board make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in the Jurnal Pena-Mas Akuntansi are sole and exclusive responsibility of their respective authors and advertisers.
Remember, even though we ask for a transfer of copyright, our journal authors retain (or are granted back) significant scholarly rights as mention before.
The Copyright Transfer Agreement (CTA) Form can be downloaded here:
[Copyright Transfer Agreement (CTA) Form Jurnal Pena-Mas Akuntansi]
The copyright form should be signed electronically and send to the Editorial Office in the form of original e-mail below:
Editorial Office of Jurnal Pena-Mas Akuntansi
Universitas Mercu Buana
Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650
Telp. 6221-5840816 Ext. 5302, Fax. 6221-5871312
Email. [email protected].
All off articles in the Jurnal Pena-Mas Akuntansi journal are licensed under CC BY-NC
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
