Educoretax
Vol 1 No 4 (2021): Desember 2021

Retired Government Officials On The Board Of Commissioners And Tax Aggressiveness In Indonesia

Riandoko, Riko (Unknown)
Aribowo, Irwan (Unknown)
Royani, Zulfa (Unknown)

Article Info

Publish Date
30 Dec 2021

Abstract

This study aims to determine the effect of retired government officials on board of commissioners on corporate tax aggressiveness. The presence of retired government officials on board of commissioners is assessed by categorizing companies into three groups: the company without any retired government officials on board of commissioners, the c[1]ompany with one retired government official on board of commissioners, and the company with more than one retired government officials on board of commissioners. Corporate tax aggressiveness is measured using effective tax rate (ETR). The analysis is conducted on 441 observation data generated using purposive sampling for all the listed company on the Indonesia Stock Exchange in the period of 2014 to 2016. The results reveal that relative to there being one retired government official on the board of commissioners, greater than one retired government official presence on the board of commisioners does not reduces corporate tax aggressiveness

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Journal Info
Educoretax
Website

Abbrev

educoretax

Publisher

PT WIM Solusi Prima

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Educoretax is a place for disseminating research results in the field of taxation, including, but not limited to, topics on central taxes, customs, excise, local taxes, regional levies, tax accounting, tax law, tax administration, tax information systems, public policies, and other ...