Record Details

Examining corporate governance and corporate tax management

International Journal of Finance & Banking Studies

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Title Examining corporate governance and corporate tax management
 
Creator Mulyadi, Martin Surya; Bina Nusantara University
Anwar, Yunita; Bina Nusantara University
Krisma, Erminus Bobby Ardo Dwi; Bina Nusantara University
 
Subject Accounting; Taxation; Corporate Governance
Corporate governance; corporate tax management; number of board; independent board; board compensation
 
Description Taxation play an essential role both in a country and in a corporation. For a country it is one of the primary income source, while for the corporation taxes will reduce corporate net income. To minimize the tax payment, corporation conduct a corporate tax management. According to some of previous research, there is a correlation between corporate governance and corporate tax management. While there are many corporate governance proxies could be used in corporate governance research, in this research we are focusing on three: number of board, number of independent board and board compensation. We measure corporate tax management by using effective tax rate (GAAP ETR and current ETR are used in this research). By using several other control variables, we run the regression and conduct the statistical analysis to examine the correlation between corporate governance and corporate tax management. Our result show that corporate governance have a significant correlation to corporate tax management.
 
Publisher SSBFNET
 
Contributor —
 
Date 2014-07-15
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://www.ssbfnet.com/ojs/index.php/ijfbs/article/view/219
 
Source International Journal of Finance & Banking Studies (ISSN: 2147- 4486); Vol 3, No 3 (2014): July; 47-52
2147-4486
 
Language eng
 
Relation http://www.ssbfnet.com/ojs/index.php/ijfbs/article/view/219/306