<> "The repository administrator has not yet configured an RDF license."^^ . <> . . "THE IMPACT OF CORPORATE GOVERNANCE ON TAX\r\nAGGRESSIVENESS: EVIDENCE ON CONSUMER GOODS SECTOR IN\r\nINDONESIA"^^ . "Based on agency theory, this study aims to determine the relationship between corporate governance and tax\r\naggressiveness. Board size, board independence, board diversity, and audit committee are some of the corporate\r\ngovernance variables used. Effective tax rate is used to test tax aggressiveness. The research sample and\r\npopulation are the consumer goods industry listed on the Indonesian stock exchange from 2017 to 2021. The\r\npurposive sample selection method resulted in 45 companies with 216 observations. To overcome the problem of\r\nheteroscedasticity, this study uses panel data with the generalized least square method. STATA statistical tools are\r\nalso used. The results showed that board independence and audit committee are negatively correlated with tax\r\naggressiveness. There is no relationship between tax aggressiveness and board size and diversity. This research\r\nwill add to the literature on tax aggressiveness by showing that organizations that have independent boards and\r\naudit committees can significantly reduce tax aggressive behavior. Companies benefit from this research in several\r\nways: it shows how effective governance is, provides investors with good investment options, and provides\r\nsuggestions for further research."^^ . "2023-11-17" . . . "UHAMKA"^^ . . . . . . . . . . "Bagus"^^ . "Pamungkas"^^ . "Bagus Pamungkas"^^ . . "Dewi"^^ . "Dewi Pudji Rahayu"^^ . "Dewi Dewi Pudji Rahayu"^^ . . . . . . "THE IMPACT OF CORPORATE GOVERNANCE ON TAX\r\nAGGRESSIVENESS: EVIDENCE ON CONSUMER GOODS SECTOR IN\r\nINDONESIA (Text)"^^ . . . "THE IMPACT OF CORPORATE GOVERNANCE ON TAX AGGRESSIVENESS_ EVIDENCE ON CONSUMER GOODS SECTOR IN INDONESIA.pdf"^^ . . . "THE IMPACT OF CORPORATE GOVERNANCE ON TAX\r\nAGGRESSIVENESS: EVIDENCE ON CONSUMER GOODS SECTOR IN\r\nINDONESIA (Other)"^^ . . . . . . "lightbox.jpg"^^ . . . "THE IMPACT OF CORPORATE GOVERNANCE ON TAX\r\nAGGRESSIVENESS: EVIDENCE ON CONSUMER GOODS SECTOR IN\r\nINDONESIA (Other)"^^ . . . . . . "preview.jpg"^^ . . . "THE IMPACT OF CORPORATE GOVERNANCE ON TAX\r\nAGGRESSIVENESS: EVIDENCE ON CONSUMER GOODS SECTOR IN\r\nINDONESIA (Other)"^^ . . . . . . "medium.jpg"^^ . . . "THE IMPACT OF CORPORATE GOVERNANCE ON TAX\r\nAGGRESSIVENESS: EVIDENCE ON CONSUMER GOODS SECTOR IN\r\nINDONESIA (Other)"^^ . . . . . . "small.jpg"^^ . . "HTML Summary of #30584 \n\nTHE IMPACT OF CORPORATE GOVERNANCE ON TAX \nAGGRESSIVENESS: EVIDENCE ON CONSUMER GOODS SECTOR IN \nINDONESIA\n\n" . "text/html" . . . "A General Works"@en . .