Pengaruh Efektivitas Dewan Komisaris dan Komite Audit Terhadap Tax Aggressiveness

  • Mirna Dyah Praptitorini

Abstract

The existence of governance structure such as board of commissioners and audit committee implies a better monitoring function on the financial reporting process that represent manager actions. Nevertheless, the quality of the monitoring function depends on how effective the board and the audit committee perform their duties. This study examines how the effectiveness of the board of commissioners and audit committee in a two tierboard structure influences the tax aggressiveness.This study develops a score for board and audit committee effectiveness by using a checklist which captures how the independence, activity, size, and competence characteristics are reflected in the board of commissioners and audit committe.Hypothesis testing is carried out by using a multiple regression model of 105 observations (firm-year) with the sample taken from manufacture companies listed on the Indonesian Stock Exchange during t.Results of this study provide robust evidence that a more effective board of commissioners and audit committee will decrease tax aggressiveness.

Published
May 15, 2018
How to Cite
PRAPTITORINI, Mirna Dyah. Pengaruh Efektivitas Dewan Komisaris dan Komite Audit Terhadap Tax Aggressiveness. Jurnal Ilmu Manajemen dan Akuntansi Terapan, [S.l.], v. 9, n. 1, p. 66 -77, may 2018. Available at: <http://jurnal.stietotalwin.ac.id/index.php/jimat/article/view/170>. Date accessed: 16 aug. 2018.