Journal of International Conference Proceedings
Vol 1, No 1 (2018): Proceedings of the 1st International Conference of Project Management (ICPM) Mal

The Board of Director Compensation and Corporate Tax Aggressiveness: Evidence from Indonesia

Lidia Sari Christina (Airlangga University)
Heru Tjaraka (Airlangga University)

Article Info

Publish Date
02 Jun 2018

Abstract

This paper aims to investigate the influence of the board of director compensation on tax aggressiveness. The board of director compensation in this research is measured by the logarithms of total board of director compensation while tax aggressiveness is measured by the effective tax rate. Data analyzed consisted of 59 manufacturing companies from 20142016 that listed on Indonesia Stock Exchange, and this research used 169 observations data. Data was collected then processed by multiple regression analysis techniques. After all, the final result showed that the board of director compensation has positive and significant influence on tax aggressiveness. Keywords: Board of directors, compensation, tax aggressiveness

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Journal Info
Journal of International Conference Proceedings
Website

Abbrev

JICP

Publisher

AIBPM Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

Description

JICP is proceedings series that aims to publish proceedings from conferences, in the fields of economics, business, and management research. All proceedings in this website are open access, which means the published articles are permanently free to read, download, copy, and distribute. The online ...