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 language | English |
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Title of host publication | The 13th Asian Academic Accounting Association |
Pages | 0-26 |
Number of pages | 27 |
Publication status | Published - 2012 |
Keywords
- Corporate Governance
- Tax Management
- Effective Tax Rate
- Board of Commissioner
- Independent Commissioner
- Compensation of Commissioner and Executives