Pengaruh Corporate Governance Terhadap Agresivitas Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016 Total View This Week0
Institusion
Universitas Katolik Musi Charitas
Author
Pratama, Kevin
Subject
H Social Sciences (General)
Datestamp
2019-01-18 04:26:08
Abstract :
This study?s aim is to determine the effect of corporate governance on tax aggressiveness. The independent variables in this research are institutional leadership, independent commissioner, and audit committee. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange period 2014-2016. The sample is taken using purposive sampling method with 73 companies in total. The data was analyzed with multiple regression analysis. The results of this study is institutional leadership, independent commissioner, and audit committee show no effect to tax aggressiveness.