The Effect of Good Corporate Governance and Profit Management on Tax Aggressive (Empirical Study on Manufacturing Companies Listed on the IDX Periode 2014-2017) | Zendy

Siti Sarpingah | Zendy; Hasian Purba | Zendy

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The Effect of Good Corporate Governance and Profit Management on Tax Aggressive (Empirical Study on Manufacturing Companies Listed on the IDX Periode 2014-2017)

Author(s) -

Siti Sarpingah,

Hasian Purba

Publication year - 2019

Publication title -

international journal of accounting and finance studies

Language(s) - English

Resource type - Journals

eISSN - 2576-201X

pISSN - 2576-2001

DOI - 10.22158/ijafs.v2n2p95

Subject(s) - stock exchange , nonprobability sampling , accounting , business , empirical research , empirical evidence , corporate governance , population , earnings management , profit (economics) , earnings , economics , finance , demography , statistics , philosophy , mathematics , epistemology , sociology , microeconomics

The objectives of this study are as follows: 1) Finding empirical evidence regarding the effect of institutional ownership on tax aggressiveness; 2) Find empirical evidence regarding the influence of the Board of Commissioners on Tax Aggressiveness; 3) Find empirical evidence regarding the influence of the independent board of commissioners on Tax Aggressiveness; and 4) Find empirical evidence regarding the effect of Profit Management on Tax Aggressiveness.The type of research used in this study is causal associative research. The population in this study are all Manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017. The selection of samples using the purposive sampling method. The analytical method used to test the hypothesis is a multiple regression test.The results of the study show that: 1) Institutional Ownership has a significant negative effect on Tax Aggressiveness; 2) The board of commissioners does not have significantly effect on Tax Aggressiveness; 3) Independent commissioners have a significant negative effect on Tax Aggressiveness; 4) Earnings management does not significantly effect on Tax Aggressiveness.

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