relation: http://repository.uhamka.ac.id/id/eprint/30584/
title: THE IMPACT OF CORPORATE GOVERNANCE ON TAX  AGGRESSIVENESS: EVIDENCE ON CONSUMER GOODS SECTOR IN  INDONESIA
creator: Dewi Pudji Rahayu, Dewi
creator: Pamungkas, Bagus
subject: A General Works
description: Based on agency theory, this study aims to determine the relationship between corporate governance and tax  aggressiveness. Board size, board independence, board diversity, and audit committee are some of the corporate  governance variables used. Effective tax rate is used to test tax aggressiveness. The research sample and  population are the consumer goods industry listed on the Indonesian stock exchange from 2017 to 2021. The  purposive sample selection method resulted in 45 companies with 216 observations. To overcome the problem of  heteroscedasticity, this study uses panel data with the generalized least square method. STATA statistical tools are  also used. The results showed that board independence and audit committee are negatively correlated with tax  aggressiveness. There is no relationship between tax aggressiveness and board size and diversity. This research  will add to the literature on tax aggressiveness by showing that organizations that have independent boards and  audit committees can significantly reduce tax aggressive behavior. Companies benefit from this research in several  ways: it shows how effective governance is, provides investors with good investment options, and provides  suggestions for further research.
publisher: UHAMKA
date: 2023-11-17
type: Other
type: NonPeerReviewed
format: text
language: en
identifier: http://repository.uhamka.ac.id/id/eprint/30584/1/THE%20IMPACT%20OF%20CORPORATE%20GOVERNANCE%20ON%20TAX%20AGGRESSIVENESS_%20EVIDENCE%20ON%20CONSUMER%20GOODS%20SECTOR%20IN%20INDONESIA.pdf
identifier:   Dewi Pudji Rahayu, Dewi dan Pamungkas, Bagus  (2023) THE IMPACT OF CORPORATE GOVERNANCE ON TAX AGGRESSIVENESS: EVIDENCE ON CONSUMER GOODS SECTOR IN INDONESIA.  UHAMKA.