The Effect of Management Compensation and Corporate Governance on Corporate Tax Management  

Oleh:

Farahmita, Aria ; Irawan, Hendra Putra

Jenis: Article from Journal - ilmiah internasional - terdaftar di DIKTI
Dalam koleksi: The Indonesian Journal of Accounting Research (Jurnal Riset Akuntansi Indonesia) vol. 16 no. 01 (Jan. 2013), page 1-17.
Topik: Cash ETR; Corporate Governance; Director Compensation; Director Ownership; Management Compensation; Managerial Ownership Tax Management

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: RR17.10 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

This study investigates how corporate governance affects tax management behavior and contributes the literature on corporate governance. First, this study examines directors compensation and directors ownership, as corporate governance mechanism of a firm, in managing taxes to increase performance. Second, to the best of our knowledge, this is the first study in Indonesia investigating the link between managerial compensation to tax management. This study finds that directors ownership exhibits a significance relationship in reducing cash tax paid. But, directors compensation does not result lower taxes paid and it is seems not an effective mechanism in engaging tax management. Implementing corporate governance mechanism also will not result in lower taxes because corporate governance induces managers to be more careful in managing taxes.

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali