Proceedings of the 1st Economics and Business International Conference 2017 (EBIC 2017)

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

Authors
Anastasia Niniek, Riko Riandoko, Muhammad Rheza Ramadhan
Corresponding Author
Anastasia Niniek
Available Online January 2018.
DOI
https://doi.org/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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Volume Title
Proceedings of the 1st Economics and Business International Conference 2017 (EBIC 2017)
Series
Advances in Economics, Business and Management Research
Publication Date
January 2018
ISBN
978-94-6252-470-5
ISSN
2352-5428
DOI
https://doi.org/10.2991/ebic-17.2018.25How to use a DOI?
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/).

Cite this article

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  - https://doi.org/10.2991/ebic-17.2018.25
ID  - Niniek2018/01
ER  -