Pengaruh Efektivitas Dewan Komisaris dan Komite Audit Terhadap Tax Aggressiveness
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.
Keywords: corporate
governance, effective board of commissioner, effective audit committee, tax
aggressiveness
Penulis: Mirna Dyah
Praptitorini
Kode Jurnal: jpmanajemendd180007
