RIZKY WASIS PRATAMA, 041511333131 (2019) PENGARUH PEMBERIAN KOMPENSASI EKSEKUTIF TERHADAP HUBUNGAN ANTARA AKTIVITAS KREATIVITAS MANAJEMEN DENGAN BOOK – TAX DIFFERENCE (Studi Empiris Pada Perusahaan Manufaktur Di BEI Tahun 2015-2017). Skripsi thesis, Universitas Airlangga.

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Abstract

This study aims to investigate the moderating effect of cash-based compensation on the sources of book – tax difference. These sources are the activities of management creativity which consist of tax management and earnings management. This study investigates the influence of cash-based compensation on the relationship between book – tax difference and tax management, also the relationship between book – tax difference and earnings management. This study uses a sample of 174 years company observations (58 companies) that covers the period of 2015-2017, obtained from the Indonesia stock exchange (IDX) and the company's website. This study uses regression residual estimation of tax management and earnings management and its interaction with cash-based compensation on the book – tax difference. This study found that the tax management related positively with book – tax difference, whereas earnings management related negatively with Book – tax difference. Other findings are the book – tax difference related to tax management and earning management weak when there is a cash-based payment compensation. Cash-based compensation plays an important role in considering management policy on the management of tax and earnings management. These findings imply that, despite the incentives for tax management and earning management is high level, they motivate managers to constrain the level of tax and earning management in short term.

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