Corporate Governance and Tax Management Practices

Abstract

Taxation play an essential role both in a country and in a corporation. 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. 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 found that corporate governance have a significant correlation to corporate tax management.

Keywords: {'name': 'Corporate governance'}, {'name': 'tax management'}, {'name': 'number of board'}, {'name': 'independent board'}, {'name': 'board compensation'}

Authors & affiliations

Martin Surya Mulyadi
Affiliation not supplied

Yunita Anwar
Affiliation not supplied

Yunita Anwar
Affiliation not supplied

Erminus Krisma
Affiliation not supplied

Deposited references

Supplied references, not a list of publications citing this article.

Bhagat, S., & Black, B. (1999). The uncertain relationship between board composition and firm performance. Business Lawyer, 54, 921 – 963.

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