?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.relation=http%3A%2F%2Frepository.uhamka.ac.id%2Fid%2Feprint%2F30584%2F&rft.title=THE+IMPACT+OF+CORPORATE+GOVERNANCE+ON+TAX%0D%0AAGGRESSIVENESS%3A+EVIDENCE+ON+CONSUMER+GOODS+SECTOR+IN%0D%0AINDONESIA&rft.creator=Dewi+Pudji+Rahayu%2C+Dewi&rft.creator=Pamungkas%2C+Bagus&rft.subject=A+General+Works&rft.description=Based+on+agency+theory%2C+this+study+aims+to+determine+the+relationship+between+corporate+governance+and+tax%0D%0Aaggressiveness.+Board+size%2C+board+independence%2C+board+diversity%2C+and+audit+committee+are+some+of+the+corporate%0D%0Agovernance+variables+used.+Effective+tax+rate+is+used+to+test+tax+aggressiveness.+The+research+sample+and%0D%0Apopulation+are+the+consumer+goods+industry+listed+on+the+Indonesian+stock+exchange+from+2017+to+2021.+The%0D%0Apurposive+sample+selection+method+resulted+in+45+companies+with+216+observations.+To+overcome+the+problem+of%0D%0Aheteroscedasticity%2C+this+study+uses+panel+data+with+the+generalized+least+square+method.+STATA+statistical+tools+are%0D%0Aalso+used.+The+results+showed+that+board+independence+and+audit+committee+are+negatively+correlated+with+tax%0D%0Aaggressiveness.+There+is+no+relationship+between+tax+aggressiveness+and+board+size+and+diversity.+This+research%0D%0Awill+add+to+the+literature+on+tax+aggressiveness+by+showing+that+organizations+that+have+independent+boards+and%0D%0Aaudit+committees+can+significantly+reduce+tax+aggressive+behavior.+Companies+benefit+from+this+research+in+several%0D%0Aways%3A+it+shows+how+effective+governance+is%2C+provides+investors+with+good+investment+options%2C+and+provides%0D%0Asuggestions+for+further+research.&rft.publisher=UHAMKA&rft.date=2023-11-17&rft.type=Other&rft.type=NonPeerReviewed&rft.format=text&rft.language=en&rft.identifier=http%3A%2F%2Frepository.uhamka.ac.id%2Fid%2Feprint%2F30584%2F1%2FTHE%2520IMPACT%2520OF%2520CORPORATE%2520GOVERNANCE%2520ON%2520TAX%2520AGGRESSIVENESS_%2520EVIDENCE%2520ON%2520CONSUMER%2520GOODS%2520SECTOR%2520IN%2520INDONESIA.pdf&rft.identifier=++Dewi+Pudji+Rahayu%2C+Dewi+dan+Pamungkas%2C+Bagus++(2023)+THE+IMPACT+OF+CORPORATE+GOVERNANCE+ON+TAX+AGGRESSIVENESS%3A+EVIDENCE+ON+CONSUMER+GOODS+SECTOR+IN+INDONESIA.++UHAMKA.+++++