Pengaruh Kompensasi Manajemen dan Narcissism CEO terhadap Manajemen Pajak dengan Dimoderasi oleh Reputasi Auditor pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023

Abstract

This research aims to analyze and test empirically the influence of management compensation and CEO narcissism on tax management, moderated by the auditor's reputation. The population used in the research is manufacturing companies listed on the Indonesian 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 uses MMRA (Moderate Multivariate Regression Analysis). The research results 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 effect on tax management. However, when CEO Narcissism is moderated by auditor reputation, it has a positive and significant effect on tax management. The contribution of this research to the government is that up to now there is still a high level of tax management carried out by companies.