INTENSITAS MODAL MEMODERASI PENGARUH KOMPENSASI MANAJEMEN DAN PERTUMBUHAN EKONOMI TERHADAP MANAJEMEN PAJAK PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Abstract
Abstract: The purpose of this study was to determine and analyze the effect of Management Compensation and Economic Growth on Tax Management as moderated by Capital Intensity. The population in this study were Conventional Banking companies that were located in Burrsa Efek Indonesia in 2014-2018, totaling 41 companies. The sampling technique used in this study was purposive sampling, resulting in 78 company samples. Secondary data in this study were analyzed using the classical assumption test and the MRA test. The results of this study indicate that management compensation has a negative effect on tax management, while economic growth has no effect on tax management. Capital intensity cannot moderate the relationship between Management Compensation and Economic Growth to Tax Management. The implication of this research for shareholders of banking companies is that by providing compensation to management, it is hoped that it can increase management motivation and performance and reduce agency problems, which have an impact on the efficiency of banking company tax payments and increase profits for the company.
Keywords: Management Compensation, Economic Growth, Capital Intensity, Tax Management and Banking Companies
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