The Impact of Corporate Governance to Tax Management

Bernad Hasiholan, Dwi Martani

Research output: Chapter in Book/Report/Conference proceedingConference contribution

Abstract

This study aims to determine whether corporate governance has effect on tax management which is measured by effective tax rate. Corporate governance is measured by proxies of number of commissioner, percentage of independent commissioner, and board of directors’ compensation. The findings of this study are (1) The number of commissioner has positive effect on effective tax rate measured by tax expense, but has negative effect on effective tax rate measured by cash tax paid, (2) Percentage of independent commissioner has negative effect on effective tax rate measured by tax expense and cash tax paid (3) Compensation has negative effect on effective tax rate measured by tax expense, and cash tax paid.
Original languageEnglish
Title of host publicationThe 13th Asian Academic Accounting Association
Pages0-26
Number of pages27
Publication statusPublished - 2012

Keywords

  • Corporate Governance
  • Tax Management
  • Effective Tax Rate
  • Board of Commissioner
  • Independent Commissioner
  • Compensation of Commissioner and Executives

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