PENGARUH KOMPENSASI MANAJEMEN DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia)

This study investigates how corporate governance affects the behavior of tax management and contributes to the literature on corporate governance. First, this study examines management compensation and the company's corporate governance mechanism, in managing taxes to improve performance. Secondly, as long as we know, this is the first study in Indonesia that investigates the relationship between managerial compensation and taxation management. This study found that there was a significant positive effect on management compensation variables on corporate tax management in Manufacturing companies listed on the Indonesia Stock Exchange. There is a significant positive effect on the variable Corporate Governance on corporate tax management in Manufacturing companies listed on the Indonesia Stock Exchange. Management compensation has a dominant influence on corporate tax management in Manufacturing companies listed on the Indonesia Stock Exchange