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All Journal Asian Journal of Accounting Research Proceeding SENDI_U Performance : Jurnal Bisnis dan Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Media Ilmiah Akuntansi Jurnal Pengabdian Bukit Pengharapan Journal Accounting International Mount Hope
Vivi Adeyani Tandean, Vivi Adeyani
Institut Bisnis dan Informatika Kwik Kian Gie
Humanities Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

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Journal : Asian Journal of Accounting Research

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The Effect of Good Corporate Governance on Tax Avoidance: An Empirical Study on Manufacturing Companies Listed in IDX period 2010-2013 Tandean, Vivi Adeyani; Winnie, Winnie
Asian Journal of Accounting Research Vol 1, No 1 (2016): Asian Journal of Accounting Research
Publisher : Universitas Airlangga

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Abstract

This study aims to obtain an empirical evidence about the effect of good corporate governance on tax avoidance which becomes a proxy of current ETR (Effective Tax Rate). The samples of this study were 120 manufacturing companies listed in Indonesian Stock Exchange in 2010 – 2013. The hypothesis testing used multiple regression analysis. The result of this study show that audit committee has a positive effect on tax avoidance in partial but the executive compensation, executive character, company size, institutional ownership, boards of commisioners’ proportion, audit committee and audit quality have simultaneous effect to define tax avoidance.
Co-Authors Anantadjaya, Samuel PD Aslah, Titi Josephine, Kezia Kusnadi, Eko Nawangwulan, Irma M Putri, Feriz Danisya Sugiyono, Arief Winnie Winnie