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Corporate Governance and Tax Management Practices

Author

Listed:
  • Martin Surya Mulyadi
  • Yunita Anwar
  • Yunita Anwar
  • Erminus Krisma

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.

Suggested Citation

  • Martin Surya Mulyadi & Yunita Anwar & Yunita Anwar & Erminus Krisma, 2014. "Corporate Governance and Tax Management Practices," International Journal of Finance & Banking Studies, Center for the Strategic Studies in Business and Finance, vol. 3(3), pages 47-52, July.
    • Handle: RePEc:rbs:ijfbss:v:3:y:2014:i:3:id:392
    DOI: 10.20525/ijfbs.v3i3.188
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    References listed on IDEAS

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