影响税务管理的因素分析影响上市公司地产和房地产的因素

Norma Septiana Putri, Harti Budi Yanti
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引用次数: 0

摘要

本研究旨在检验和分析公司规模、流动性、管理层持股、审计委员会和管理层薪酬对公司税务管理的影响。使用的样本是2018-2021年在IDX上市的房地产和房地产行业公司。数据分析技术采用面板数据回归,采用目的性抽样方法和非平衡样本数据,样本数量为160个。研究结果表明:(1)公司规模对税收管理具有正向影响。(2)流动性对税收管理没有影响。(3)管理层持股对税收管理没有影响。(4)审计委员会对税务管理有负面影响。(5)管理层薪酬对税务管理没有影响。对进一步研究的建议可以加上研究的年份和在IDX上市的服务公司的部门。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Analisis Faktor-Faktor yang Memengaruhi Manajemen Pajak pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Tahun 2018-2021
This study aims to examine and analyze the effect of Company Size, Liquidity, Managerial Ownership, Audit Committee, and Management Compensation on company Tax Management. The sample used is the Property and Real Estate sector companies listed on the IDX for 2018-2021. The data analysis technique uses panel data regression, with purposive sampling method and unbalanced sample data, the number of samples are 160. The results of this study: (1) Company size has a positive effect on tax management. (2) Liquidity has no effect on Tax Management. (3) Managerial Ownership has no effect on Tax Management. (4) the Audit Committee has a negative effect on Tax Management. (5) Management Compensation has no effect on Tax Management. Recommendations for further research can add the year of research and the sector of service companies listed on the IDX.
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