International Journal of Finance & Banking Studies

Yazarlar: Martin Surya Mulyadi, Yunita Anwar, Yunita Anwar, Erminus Krisma

Konular:

Anahtar Kelimeler:Corporate governance tax management number of board independent board board compensation

Özet: Taxation play an essential role both in a country and in a corporation. To minimize the tax payment, corporation conduct a corporate tax management. According to some of previous research, there is a correlation between corporate governance and corporate tax management. In this research we are focusing on three: number of board, number of independent board and board compensation. We measure corporate tax management by using effective tax rate (GAAP ETR and current ETR are used in this research). By using several other control variables, we found that corporate governance have a significant correlation to corporate tax management.

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