Pengaruh Kompensasi Manajemen dan Tingkat Utang Terhadap Manajemen Pajak Pada Perusahaan Industri Yang Terdaftar di BEI Tahun 2019 – 2023
DOI:
https://doi.org/10.35870/jemsi.v11i1.3719Keywords:
Management Compensation, Debt Level, Tax Management, Purposive Sampling, Agency TheoryAbstract
This study aims to determine the effect of management compensation and debt levels on tax management in industrial companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The study uses a quantitative method with multiple regression analysis techniques through the Eviews 13 application. The sample used consisted of 13 companies that met the research criteria with a purposive sampling technique, namely the selection of samples based on certain criteria that are relevant to the research objectives. The results of the study indicate that management compensation has a negative and significant effect on tax management with a probability value of 0.0216 (<0.05). Conversely, the debt level has a positive and significant effect on tax management with a probability value of 0.0004 (<0.05). Simultaneously, the variables of management compensation and debt levels are able to explain 51.7% of the variation in tax management, as indicated by the adjusted R-squared value of 0.516880. The results of the F test also show that this research model is significant overall with a probability of 0.000001. These findings support agency theory which explains that managerial incentives and debt structure can influence tax management practices. This study provides implications that companies need to consider compensation policies and debt structures to optimize tax management efficiently and in accordance with regulations.
Downloads
References
Agustina, R. (2021). Pengaruh Tingkat Hutang, Intensitas Persediaan, Kepemilikan Institusional Dan Capital Intensity Terhadap Manajemen Pajak (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019) (Doctoral dissertation, Universitas Pamulang).
Apriadi, M., & Putra, Y. P. (2023, June). Pengaruh profitabilitas, kepemilikan institusional dan ukuran perusahaan terhadap manajemen pajak pada perusahaan asuransi. In Prosiding Seminar Nasional Business Corporate (Vol. 2, No. 1, pp. 110-115).
ARIYANTI, T. (2021). PENGARUH KOMPENSASI MANAJEMEN, PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN PAJAK.
Awaludin, R. (2023). Pengaruh Fasilitas Pajak, Tingkat Utang, Dan Kompensasi Manajemen Terhadap Manajemen Pajak. Jurnal Ilmiah Publika, 11(2), 556-573.
Budiadnyani, N. P. (2020). Pengaruh kompensasi manajemen pada penghindaran pajak dengan kepemilikan institusional sebagai variabel pemoderasi. Jurnal Ilmiah Akuntansi Dan Bisnis, 5(1), 67-90. https://doi.org/10.38043/jiab.v5i1.2429.
Gurusinga, L. B., Robin, R., & Colossal, S. T. (2024). Pengaruh Profitabilitas, Leverage, Kepemilikan Institusional Terhadap Manajemen Pajak. Jurnal Akuntansi dan Keuangan Kontemporer (JAKK), 7(1), 94-107.
Kristina, D., Suprapti, E., & Nur, T. (2018). Pengaruh kompensasi manajeman dan corporate governance terhadap manajemen pajak perusahaan. Jurnal Akademi Akuntansi, 1(1). https://doi.org/10.22219/jaa.v1i1.6949.
Nurfitriani, F., & Hidayat, A. (2021). Pengaruh Intensitas Aset Tetap, Tingkat Hutang Dan Kompensasi Dewan Komisaris Dan Direksi Terhadap Manajemen Pajak. IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, 10(1), 1-18. https://doi.org/10.46367/iqtishaduna.v10i1.264.
Piani, C., & Safii, M. (2023). PENGARUH PAJAK TANGGUHAN, KOMPENSASI MANAJEMEN DAN INTENSITAS PERSEDIAAN TERHADAP MANAJEMEN PAJAK: Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia. Jurnal Revenue: Jurnal Ilmiah Akuntansi, 3(2), 383-394. https://doi.org/10.46306/rev.v3i2.155.
Pramesti, W. R., & Susilawati, C. (2024). Pengaruh Kompensasi Manajemen, Umur Perusahaan, Pertumbuhan Penjualan, Capital Intensity dan Leverage terhadap Penghindaran Pajak. Reslaj: Religion Education Social Laa Roiba Journal, 6(1), 346-365.
Putri, M. C. A., Zirman, Z., & Sofyan, A. (2017). Pengaruh Kompensasi Manajemen, Corporate Governance, Reputasi Auditor terhadap Manajemen Pajak (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bei Tahun 2011-2014) (Doctoral dissertation, Riau University).
Ramadhaniyah, R., Meiliana, R., & Antika, S. (2019, August). Pengaruh Kompensasi Manajemen Berbasis Saham, Dewan Direksi Dan Reputasi Auditor Terhadap Manajemen Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2015-2017). In Prosiding Seminar Nasional Darmajaya (Vol. 1, pp. 87-96).
Siregar, R., Silalahi, A. D., Dewi, R. S., & Irama, O. N. (2025). Pengaruh Profitabilitas, Karakter Eksekutif, Ukuran Perusahaan dan Kepemilikan Institusional Terhadap Tax Avoidance di Bursa Efek Indonesia (Studi Empiris Perusahaan Propertie dan Real Estate Periode 2019-2021). EDU SOCIETY: JURNAL PENDIDIKAN, ILMU SOSIAL DAN PENGABDIAN KEPADA MASYARAKAT, 5(1), 54-63.
Suparmin, S. (2022). Pengaruh Pajak Tangguhan, Kompensasi Manajemen Dan Ukuran Perusahaan Terhadap Manajemen Pajak. RJABM (Research Journal of Accounting and Business Management), 6(1), 25-41. https://doi.org/10.31293/rjabm.v6i1.6177.
Syalfitri, A. W. (2024). Pengaruh Kompensasi Manajemen, Tingkat Utang dan Kepemilikan Institusional Terhadap Manajemen Pajak. Jurnal Akuntansi Keuangan dan Bisnis, 2(2), 593-598.
Yulianto, Y., & Setianingsih, S. (2024). KEPEMILIKAN MANAJERIAL MEMODERASI HUBUNGAN KEBIJAKAN DEVIDEN, UKURAN PERUSAHAAN DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN. JURNAL ILMIAH M-PROGRESS, 14(2), 255-264. https://doi.org/10.35968/m-pu.v14i2.1224.
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.
