Hubungan good corporate governance dan corporate social responsibility terhadap manajemen pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2016
P enelitian ini bertujuan untuk menguji pengaruh jumlah dewan komisaris, persentase komisaris independen, jumlah kompensasi dewan komisaris, komite audit, dan Corporate Social Responsibility terhadap manajemen pajak perusahaan Penelitian ini menggunakan analisis regresi linier berganda dengan program SPSS. Populasi yang digunakan dalam penelitian ini terdiri dari perusahaan manufaktur yang listing di Bursa Efek Indonesia periode 2013-2016. Sampel yang diperoleh dalam penelitian ini sebanyak 30 perusahaan, sehingga total sampel keseluruhan yang akan diamati selama tahun 2013-2016 sebanyak 120. Hasil penelitian menunjukkan bahwa terdapat pengaruh signifikan jumlah dewan komisaris terhadap manajemen pajak. Terdapat pengaruh signifikan persentase komisaris independen terhadap manajemen pajak. Terdapat pengaruh signifikan jumlah kompensasi dewan komisaris terhadap manajemen pajak. Tidak terdapat pengaruh komite audit terhadap manajemen pajak. Tidak terdapat pengaruh Corporate Social Responsibility terhadap manajemen pajak. Tidak terdapat pengaruh ukuran perusahaan terhadap manajemen pajak. Terdapat pengaruh signifikan profitabilitas terhadap manajemen pajak.
T his study aims to examine the effect of the number of boards of commissioners, the percentage of independent commissioners, the amount of compensation board of commissioners, audit committee, and Corporate Social Responsibility to corporate tax management This study used multiple linear regression analysis using SPSS. The population used in this study consists of manufacturing companies listed in Indonesia Stock Exchange for the period 2013-2016. Samples were obtained in this study as many as 30 companies, bringing the total overall sample to be observed during the years 2013 to 2016 a total of 120. The results show that there is a significant effect on the number of commissioners tax management. There is a significant effect on the percentage of independent board tax management. There is a significant effect on the amount of compensation commissioners tax management. There is no influence of the audit committee of the tax management. There is no influence of Corporate Social Responsibility for the management of taxes. There is no effect of firm size on tax management. There is a significant effect on the profitability of tax management.