Pengaruh Penerapan Corporate Governance Terhadap Manajemen Pajak
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Institusion
STIE Indonesia Banking School
Author
Dwitantri, Adysti
Subject
HF5601 Accounting
Datestamp
2024-06-27 06:50:21
Abstract :
This study examines how the Corporate Governance (CG) affects the tax management and contribute to the CG literature. The tax management measurement in this study is using the Effective Tax Rate (ETR). This objective of this study is to gain empirical evidence of the effect of corporate governance disclosure to the tax management. Samples used in this study are Indonesian finance companies registered in the Indonesian Stock Exchange during 2006-2010 period. This study uses purposive sampling method to get representative samples for the determined criteria. This study focuses on the number of the board of commisioner, percentage of independent commisioners, and the compensation for the board of commisioners and directors as one of the company management characteristics. This study found a significant relation between the number of board of commissioners and the effective tax rate. The percentage of the independent commissioners' compensation has no significant influence to the effective tax rate, while the compensation for the board of commissioner and directors has a significant influence to the effective tax rate. Studying the CG mechanism not only can yield lower effective tax rate but also encourage managers to be more carefull in managing tax. Keywords : Corporate governance, board of commisioner, percentage of independent, compensation, effective tax rate, tax management.
This study examines how the Corporate Governance (CG) affects the tax management and contribute to the CG literature. The tax management measurement in this study is using the Effective Tax Rate (ETR). This objective of this study is to gain empirical evidence of the effect of corporate governance disclosure to the tax management. Samples used in this study are Indonesian finance companies registered in the Indonesian Stock Exchange during 2006-2010 period. This study uses purposive sampling method to get representative samples for the determined criteria. This study focuses on the number of the board of commisioner, percentage of independent commisioners, and the compensation for the board of commisioners and directors as one of the company management characteristics. This study found a significant relation between the number of board of commissioners and the effective tax rate. The percentage of the independent commissioners' compensation has no significant influence to the effective tax rate, while the compensation for the board of commissioner and directors has a significant influence to the effective tax rate. Studying the CG mechanism not only can yield lower effective tax rate but also encourage managers to be more carefull in managing tax. Keywords : Corporate governance, board of commisioner, percentage of independent, compensation, effective tax rate, tax management.
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