AJAR (Asian Journal of Accounting Research) (e-Journal)
Volume 1 Issue 1

The Effect of Good Corporate Governance on Tax Avoidance: An Empirical Study on Manufacturing Companies Listed in IDX period 2010-2013

Vivi Adeyani Tandean (Institute Bussiness and Informatics Kwik Kian Gie)
Winnie (Institute Bussiness and Informatics Kwik Kian Gie)

Article Info

Publish Date
29 Feb 2016

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.

Copyrights © 2016




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
AJAR (Asian Journal of Accounting Research) (e-Journal)
Website

Abbrev

AJAR

Publisher

Universitas Airlangga

Subject

Description

The Asian Journal of Accounting Research (AJAR) provides a forum for international researchers to publish original articles of high-quality research findings which contribute to academic literature and practice. AJAR welcomes a wide range of methodologies in all aspects of accounting and finance in ...