The Impact of Supervision Characteristics of Board of Commissioners on Tax Aggressiveness

DOI

10.2991/ebic-17.2018.25How to use a DOI?

Keywords

supervision characteristics, board of commissioner, tax aggressiveness, tax avoidance

Abstract

This study aims to find the effect of supervision characteristics of the board of commissioners on tax aggressiveness. Supervision characteristics of the board of commissioners are proxied by four proxies: risk management system and internal control, big-4 audit firm, external auditor independence, and independence of the internal audit committee. Tax aggressiveness is proxied with GAAP ETR. Based on regression result with random effect model, it was found that the supervision characteristics of the board of commissioners did not affect tax aggressiveness.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Anastasia Niniek
AU  - Riko Riandoko
AU  - Muhammad Rheza Ramadhan
PY  - 2018/01
DA  - 2018/01
TI  - The Impact of Supervision Characteristics of Board of Commissioners on Tax Aggressiveness
BT  - Proceedings of the 1st Economics and Business International Conference 2017 (EBIC 2017)
PB  - Atlantis Press
SP  - 147
EP  - 160
SN  - 2352-5428
UR  - https://doi.org/10.2991/ebic-17.2018.25
DO  - 10.2991/ebic-17.2018.25
ID  - Niniek2018/01
ER  -