ACCOUNTING & FINANCE CORNER
Thursday November 21st 2019

The Impact of Corporate Governance to Tax Management

Bernad Hasiholan

Dwi Martani

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.

Key Words: corporate governance, tax management, effective tax rate, board of commissioner, independent commissioner, compensation of commissioner and executives.

Dipresentasikan pada The 13th Annual Conference Asian Academic Accounting Association di Kyoto, Japan 9 – 12 November 2012, penyelenggara: Graduate School of Management, Kyoto University. The Impact of Corporate

Latest Topics

SD Akuntansi Kontemporer

Matakuliah mengajarkan topik akuntansi terkini dari perspektif penelitian. Penelitian Pajak 22112019 [Read More]

Belajar PSAK baru

Berkali mengajar PSAK 71 72 73 semakin merasa tidak paham dan merasa tidak punya kemampuang untuk membaca. Sekali [Read More]

Seminar Perpajakan

Walaupun sudah lama menjadi dosen pajak, seringkali rasa tidak PeDe hinggap, karena pengetahuan dan pemahaman tidak [Read More]

Kumpas Tuntas PSAK 71-72-73

Berikut slide dalam acara workshop PSAK di Universtas Jember. PSAK baru memunculkan ide-ide baru dalam penelitian. 1. [Read More]

Metode Penelitian – D4 PKN STAN

Berikut materi Metode Penelitian Metolit Pertemuan 13 26112018 Metolit Pertemuan 12 06062018 Analisis dan Penyajian [Read More]

Popular Topics

Dokumen Publikasi puisi

Pages

Insider

Archives