ABSTRAK
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh dewan komisaris, komite audit, jumlah kompensasi dewan komisaris serta dewan direksi terhadap manajeme pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2014. Tingkat hutang dan profitabilitas perusahaan merupakan variabel kontrol.
Populasi dalam penelitian ini sebanyak 144 perusahaan manufaktur. Teknik pengambilan sampel menggunakan purposive sampling, sehingga diperoleh 39 perusahaan sampel untuk 3 tahun pengamatan (2012-2014) dengan 117 observasi (pengamatan). Data penelitian ini diperoleh dari laporan keuangan yang telah diaudit oleh auditor independen dari perusahaan sampel yang diunduh dari website BEI ya analisis regresi berganda.
Hasil analisis menunjukan bahwa dewan komisaris secara parsial berpengaruh positif signifikan terhadap manajemen pajak. Komite audit dan jumlah kompensasi dewan komisaris serta dewan direksi secara parsial tidak berpengaruh terhadap manajemen pajak. Tingkat hutang dan profitabilitas secara parsial berpengaruh negatif signifikan terhadap manajemen pajak. Sementara itu dewan komisaris, komite audit, jumlah kompensasi dewan komisaris serta dewan direksi, tingkat hutang dan profitabilitas secara simultan berpengaruh terhadap manajemen pajak.
Kata kunci : dewan komisaris, komite audit, jumlah kompensasi dewan komisaris serta dewan direksi, manajemen pajak dan cash effective tax rate (CETR)
ABSTRACT
This purpose of this research is to discover and analyze the effect of the board of commissioner, audit committee, and the amount of compensation the board of commissioners and board of directors to tax management in manufacture companies listed in Indonesian Stock Exchange (IDX) in 2012-2014. Debt levels and profitability of the company is the controlling variable.
The population of this research is 144 manufacture companies. Sampling method that used in this research is purposive sampling, 39 companies samples for 3 years (2012-2014) with 117 observation. The data in this research is obtained by accessing the financial statements audited by an independent auditor on website Indonesian Stock Exchange that is used in this research is analysis multiple linier regression.
The result of this research indicate that the board of commissioner partially significant positive effect on tax management. The audit committe and the amount of compensation the board of commissioners and board of directors partially have no effect on tax management. Debt levels and profitability partially significant negative effect on tax management. Meanwhile, the board of commissioner, audit committee, the amount of compensation the board of commissioners and board of directors, debt levels and profitability simultaneous have significant effect on tax management.
Keywords : board of commissioner, audit committe, the amount of compensation the board of commissioners and board of directors, tax management, cash effective tax rate (CETR)
