Analysis of The Influence of Corporate Governance and Sustainability Reporting on Moderated Earnings ManagementTax Compliance

Abstract

For test and explain the influence of corporate governance and sustainability reporting on management moderated profit with compliance tax. Data collected in study This is secondary data. Secondary data collection taken through the Indonesian stock exchange website or the official website from each company sample. Research This done in the company publicly listed on the Indonesia Stock Exchange sector industry. Data analysis using statistics inferential with regression multiple regression and moderated regression analysis. Findings in study This succeed prove that size of board of commissioners and ownership institutional as the form of corporate governance has negative influence significant to management profit. However No thus with composition ownership managerial as corporate governance that is not influential to management profit. While That also found influence positive and significant sustainability report on management profit. However compliance tax No to moderate the influence of corporate governance on management profit, on the other hand found that compliance tax strengthen the influence of sustainability reports on management profit. Uniqueness study This proven from effort enter compliance proxy tax with comparison amount of debt to capital. With guard debt to equity ratio is not more from 4:1, then indicated company obedient to Regulation of the Minister of Finance No. 169/PMK.010/2015 concerning Determination The size Comparison Between Company Debt and Equity or Requirements Calculation Tax Income.