The Effect of Corporate Governance and Company Size on Tax Avoidance

Ceacilia, Srimindarti and Pancawati, Hardiningsih and Rachmawati, Meita Oktaviani and Cici, Andriani W The Effect of Corporate Governance and Company Size on Tax Avoidance. Jurnal Organisasi dan Manajemen 18(1) 2022, 114-125.

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Abstract

Purpose - This study aims to examine the effect of corporate governance and company size on tax avoidance in manufacturing companies. Methodology - The population includes all the manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019 and the 288 companies used as samples were selected through the purposive sampling method. A regression model was used for analysis. Findings - The results showed that institutional ownership, independent commissioners, and audit committee did not affect tax avoidance but managerial ownership and firm size have some influence. It was recommended that companies improve good governance by reducing their tax avoidance policies while other variables such as audit quality, executive character, liquidity, accounting conservatism, and capital intensity are suggested to be added to further studies related to tax avoidance. Originality - The novelty of this study is examine all corporate governance mechanisms consist of institutional ownership, independent commissioner, audit committee, and managerial share ownership on tax avoidance.

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Faculty / Institution:	Fakultas Ekonomika dan Bisnis
Depositing User:	Fakultas Ekonomi
Date Deposited:	21 Sep 2022 06:42
Last Modified:	21 Sep 2022 06:42
URI:	https://eprints.unisbank.ac.id/id/eprint/8662

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