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The Effect of Corporate Governance on Tax Avoidance: Evidence from Indonesia

المصدر: مجلة بحوث الإدارة والاقتصاد
الناشر: جامعة زيان عاشور بالجلفة - كلية العلوم الاقتصادية والتجارية وعلوم التسيير
المؤلف الرئيسي: Tania, Feren Frisca (Author)
مؤلفين آخرين: Mukhlasin (Co-Author)
المجلد/العدد: مج2, ع4
محكمة: نعم
الدولة: الجزائر
التاريخ الميلادي: 2020
الشهر: سبتمبر
الصفحات: 66 - 85
ISSN: 2676-184x
رقم MD: 1082799
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
مواضيع:
كلمات المؤلف المفتاحية:
Audit Committees | Board of Commissioners | Internal Control | Tax Avoidance
رابط المحتوى:
صورة الغلاف QR قانون

عدد مرات التحميل

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LEADER 02641nam a22002297a 4500
001 1823028
041 |a eng 
044 |b الجزائر 
100 |9 583686  |a Tania, Feren Frisca  |e Author 
245 |a The Effect of Corporate Governance on Tax Avoidance:  |b Evidence from Indonesia 
260 |b جامعة زيان عاشور بالجلفة - كلية العلوم الاقتصادية والتجارية وعلوم التسيير  |c 2020  |g سبتمبر 
300 |a 66 - 85 
336 |a بحوث ومقالات  |b Article 
520 |b  This study aims to analyze the effect of the effectiveness of internal control, independent commissioners, the expertise of the board of commissioners, the number of audit committees, and the expertise of the audit committee on tax avoidance in manufacturing companies listed in Indonesia Stock Exchange period 2016-2018. This research is expected to be a material consideration for companies in making decisions related to taxation. The deductive approach used in this study by developing hypotheses based on relevant theories and findings of previous studies. Agency theory is used to see the effect of corporate governance on tax avoidance. The data collection method uses secondary data from the company's financial statements and annual reports according to specific criteria. Data analysis was performed by descriptive statistics and multiple linear regression. The results of the regression analysis prove that effectiveness of internal control and number of audit committees had a positive effect which means higher effectiveness of internal control and number of audit committees cause more tax avoidance, conversely independent commissioners and expertise of the board of commissioners had a negative effect which shows greater independent commissioners and expertise of the board of commissioners cause less tax avoidance. Another result claim that the expertise of the audit committee did not affect on tax avoidance. In contrast to previous studies, this study is more varied by combining several independent variables. 
653 |a الحوكمة  |a حوكمة الشركات  |a التهرب الضريبى  |a مجلس المفوضين 
692 |b Audit Committees  |b Board of Commissioners  |b Internal Control  |b Tax Avoidance 
700 |9 583687  |a Mukhlasin  |e Co-Author 
773 |4 الإدارة  |6 Management  |c 005  |e Management & Economics Research Journal  |f Mağallaẗ buḥūṯ al-idāraẗ wa al-iqtiṣād  |l 004  |m مج2, ع4  |o 2063  |s مجلة بحوث الإدارة والاقتصاد  |v 002  |x 2676-184x 
856 |u 2063-002-004-005.pdf 
930 |d y  |p y  |q n 
995 |a EcoLink 
999 |c 1082799  |d 1082799