Year: 2024 | Month: September | Volume: 11 | Issue: 9 | Pages: 264-276
DOI: https://doi.org/10.52403/ijrr.20240928
The Effect of Management Compensation and CEO Narcissism on Tax Management Moderated by Auditor Reputation in Manufacturing Companies for the Period 2021-2023
Putri Novita Munthe1, Fahmi Natigor Nasution2, Narumondang Bulan Siregar3
1,2,3Department of Accounting, Faculty of Economic and Business, Universitas Sumatera Utara, Indonesia
Corresponding Author: Putri Novita Munthe
ABSTRACT
This study aims to analyze and empirically test the effect of management compensation and CEO narcissism on tax management moderated by auditor reputation. The population used in the study were manufacturing companies listed on the Indonesia Stock Exchange in the period 2021 to 2023 using random sampling. The research data is in the form of secondary data obtained from the annual reports published by each public company. Data analysis using MMRA (Moderate Multivariate Regression Analysis). The results of the study show that management compensation has a significant positive effect on tax management. However, the results of the interaction between management compensation and auditor reputation do not have a significant effect on tax management. Meanwhile, CEO Narcissism statistically has no effect on tax management. However, when CEO Narcissism is moderated by auditor reputation, its effect is positive and significant on tax management. The contribution of this study to the government can be remembered that until now the level of tax management carried out by companies is still high.
Keywords: Management Compensation, CEO Narcissism, Auditor Reputation, and Tax Management
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