PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK

Maria Meilinda · Nur Cahyonowati

28 citations0/0 files storedDJA (Diponegoro Journal of Accounting)

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Corporate Taxation and Avoidance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

This research investigates the influence of corporate governance influences on tax management behavior. Tax management is measured by effective tax rate. Corporate governance are measured by number of commissioner, percentage of independent commissioner, and compensation of commissioner and executives. Company size, profitability, debt ratio, and different tax rate are used as control variables.This research sample is manufactured company selected by using method of purposive sampling. There are 153 companies fulfilling criterions. This research used multiple regression analysis. The results of this research indicates that the number of commissioner, company size, profitability, and debt ratio affect tax management significantly. Meanwhile, the proportion of independent commissioners, compensation of commissioner and executive, and different tax rate does not significantly influence the company's tax management.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 2007Boards: Does one size fit all☆2008Long-Run Corporate Tax Avoidance 2001Are CEOs Rewarded for Luck? The Ones Without Principals Are 2011The incentives for tax planning 1999The Uncertain Relationship between Board Composition and Firm Performance 2010Do corporate governance characteristics influence tax management?2003Corporate Tax-Planning Effectiveness: The Role of Compensation-Based Incentives

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2019PENGARUH KOMISARIS INDEPENDEN DAN KOMPENSASI EKSEKUTIF TERHADAP AGRESIVITAS PAJAK 2019Political connection and tax aggressiveness: A study on the state-owned enterprises registered in Indonesia stock exchange 2014PENGARUH CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK PERUSAHAAN 2014PENGARUH KARAKTER EKSEKUTIF DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE

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