The effect of tax reform and good corporate governance to the tax management  

Oleh:

Rusli, Yohanes Mardinata

Jenis: Article from Proceeding
Dalam koleksi: Proceeding IConEnt 2016 (International Conference on Entrepreneurship) : How Innovation could Improve the Performance and Productivity in Entrepreneurship?, page 1-12.
Topik: Good Corporate Governance; Tax Reform; Tax Managerment.
Fulltext: Yohanes Mardinata Rusli.pdf (514.91KB)

Isi artikel

Information asymmetry between managers and the government, causing the manager tends to do earnings management for influence magnitude of income taxation. The application of the good corporate governance as a control and monitoring system in companies is expected to minimize the influence of tax management to income tax. This study was purposed to examine tax management before and after the tax reform, and analyzed the characteristics of tax reform and corporate governance to tax management on income tax. Research conducted on all listed company in the Indonesia Stock Exchange Pre-Tax Reform (2008-2009) and Post-Tax Reform (2010-2014), except mining sector, agriculture sector, financial sector, and construction sector, with a total observation is ±100 firms per year. Methods of research using regression panel data.

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