THE IMPACT OF CORPORATE GOVERNANCE ON TAX AGGRESSIVENESS: EVIDENCE ON CONSUMER GOODS SECTOR IN INDONESIA

Dewi Pudji Rahayu, Dewi dan Pamungkas, Bagus (2023) THE IMPACT OF CORPORATE GOVERNANCE ON TAX AGGRESSIVENESS: EVIDENCE ON CONSUMER GOODS SECTOR IN INDONESIA. UHAMKA.

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Abstract

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.

Item Type:	Other
Subjects:	A General Works
Divisions:	Fakultas Ekonomi dan Bisnis > Perpajakan D3
Depositing User:	Dewi Pudji Rahayu
Date Deposited:	28 Dec 2023 11:02
Last Modified:	28 Dec 2023 11:02
URI:	http://repository.uhamka.ac.id/id/eprint/30584

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