The Effect of Corporate Governance on Tax Avoidance: Evidence from Indonesia

This study aims to analyze the effect of the effectiveness of internal control, independent commissioners, the expertise of the board of commissioners, the number of audit committees, and the expertise of the audit committee on tax avoidance in manufacturing companies listed in Indonesia Stock Excha...

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Autores principales:	Feren Frisca Tania, . Mukhlasin
Formato:	article
Lenguaje:	AR EN
Publicado:	Ziane Achour University of Djelfa 2020
Materias:	audit committees board of commissioners internal control Social Sciences H Commerce HF1-6182
Acceso en línea:	https://doaj.org/article/528b0108b5974e3f80d33f0382c5f1d0
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spelling	oai:doaj.org-article:528b0108b5974e3f80d33f0382c5f1d02021-12-02T13:31:53ZThe Effect of Corporate Governance on Tax Avoidance: Evidence from Indonesia2676-184X2710-885610.48100/merj.v2i4.126https://doaj.org/article/528b0108b5974e3f80d33f0382c5f1d02020-09-01T00:00:00Zhttps://mer-j.com/merj/index.php/merj/article/view/126https://doaj.org/toc/2676-184Xhttps://doaj.org/toc/2710-8856This study aims to analyze the effect of the effectiveness of internal control, independent commissioners, the expertise of the board of commissioners, the number of audit committees, and the expertise of the audit committee on tax avoidance in manufacturing companies listed in Indonesia Stock Exchange period 2016-2018. This research is expected to be a material consideration for companies in making decisions related to taxation. The deductive approach used in this study by developing hypotheses based on relevant theories and findings of previous studies. Agency theory is used to see the effect of corporate governance on tax avoidance. The data collection method uses secondary data from the company's financial statements and annual reports according to specific criteria. Data analysis was performed by descriptive statistics and multiple linear regression. The results of the regression analysis prove that effectiveness of internal control and number of audit committees had a positive effect which means higher effectiveness of internal control and number of audit committees cause more tax avoidance, conversely independent commissioners and expertise of the board of commissioners had a negative effect which shows greater independent commissioners and expertise of the board of commissioners cause less tax avoidance. Another result claim that the expertise of the audit committee did not affect on tax avoidance. In contrast to previous studies, this study is more varied by combining several independent variables. JEL Codes: G34, H26.Feren Frisca Tania. MukhlasinZiane Achour University of Djelfaarticleaudit committeesboard of commissionersinternal controlSocial SciencesHCommerceHF1-6182ARENمجلة بحوث الإدارة والاقتصاد, Vol 2, Iss 4, Pp 66-85 (2020)
institution	DOAJ
collection	DOAJ
language	AR EN
topic	audit committees board of commissioners internal control Social Sciences H Commerce HF1-6182
spellingShingle	audit committees board of commissioners internal control Social Sciences H Commerce HF1-6182 Feren Frisca Tania . Mukhlasin The Effect of Corporate Governance on Tax Avoidance: Evidence from Indonesia
description	This study aims to analyze the effect of the effectiveness of internal control, independent commissioners, the expertise of the board of commissioners, the number of audit committees, and the expertise of the audit committee on tax avoidance in manufacturing companies listed in Indonesia Stock Exchange period 2016-2018. This research is expected to be a material consideration for companies in making decisions related to taxation. The deductive approach used in this study by developing hypotheses based on relevant theories and findings of previous studies. Agency theory is used to see the effect of corporate governance on tax avoidance. The data collection method uses secondary data from the company's financial statements and annual reports according to specific criteria. Data analysis was performed by descriptive statistics and multiple linear regression. The results of the regression analysis prove that effectiveness of internal control and number of audit committees had a positive effect which means higher effectiveness of internal control and number of audit committees cause more tax avoidance, conversely independent commissioners and expertise of the board of commissioners had a negative effect which shows greater independent commissioners and expertise of the board of commissioners cause less tax avoidance. Another result claim that the expertise of the audit committee did not affect on tax avoidance. In contrast to previous studies, this study is more varied by combining several independent variables. JEL Codes: G34, H26.
format	article
author	Feren Frisca Tania . Mukhlasin
author_facet	Feren Frisca Tania . Mukhlasin
author_sort	Feren Frisca Tania
title	The Effect of Corporate Governance on Tax Avoidance: Evidence from Indonesia
title_short	The Effect of Corporate Governance on Tax Avoidance: Evidence from Indonesia
title_full	The Effect of Corporate Governance on Tax Avoidance: Evidence from Indonesia
title_fullStr	The Effect of Corporate Governance on Tax Avoidance: Evidence from Indonesia
title_full_unstemmed	The Effect of Corporate Governance on Tax Avoidance: Evidence from Indonesia
title_sort	effect of corporate governance on tax avoidance: evidence from indonesia
publisher	Ziane Achour University of Djelfa
publishDate	2020
url	https://doaj.org/article/528b0108b5974e3f80d33f0382c5f1d0
work_keys_str_mv	AT ferenfriscatania theeffectofcorporategovernanceontaxavoidanceevidencefromindonesia AT mukhlasin theeffectofcorporategovernanceontaxavoidanceevidencefromindonesia AT ferenfriscatania effectofcorporategovernanceontaxavoidanceevidencefromindonesia AT mukhlasin effectofcorporategovernanceontaxavoidanceevidencefromindonesia
_version_	1718392851615711232

The Effect of Corporate Governance on Tax Avoidance: Evidence from Indonesia

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