dc.contributor.advisor | YAYA,RIZAL | |
dc.contributor.advisor | ABDURAHIM, AHIM | |
dc.contributor.author | PRATIWI, SINTA TYAS | |
dc.date.accessioned | 2018-09-19T02:25:59Z | |
dc.date.available | 2018-09-19T02:25:59Z | |
dc.date.issued | 2018 | |
dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/21354 | |
dc.description | This research was conducted to find out the effect of corporate governance mechanisms to the tax planning of company in Indonesia. The objects of this research were manufacturing companies listed in Indonesia Stock Exchange during the period of 2010-2014. The sample in this study amounted to 199 enterprises selected by using purposive sampling method.
The results show that the ownership of share ownership by directors, the number of boards of directors and the percentage of independent commissioners has positive effect and is significantfor the tax planning of company. Meanwhile, management compensation have no effect on the tax planning of company. | en_US |
dc.description.abstract | This research was conducted to find out the effect of corporate governance mechanisms to the tax planning of company in Indonesia. The objects of this research were manufacturing companies listed in Indonesia Stock Exchange during the period of 2010-2014. The sample in this study amounted to 199 enterprises selected by using purposive sampling method.
The results show that the ownership of share ownership by directors, the number of boards of directors and the percentage of independent commissioners has positive effect and is significantfor the tax planning of company. Meanwhile, management compensation have no effect on the tax planning of company. | en_US |
dc.publisher | FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA | en_US |
dc.subject | corporate governance, management compensation, share ownership by directors, number of boards of directors, percentage of independent commissioners, corporate tax management | en_US |
dc.title | ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK PERUSAHAAN | en_US |
dc.type | Thesis
SKR
FEB
542 | en_US |