The Impact of Supervision Characteristics of Board of Commissioners on Tax Aggressiveness
- 10.2991/ebic-17.2018.25How to use a DOI?
- supervision characteristics, board of commissioner, tax aggressiveness, tax avoidance
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.
- © 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 - 10.2991/ebic-17.2018.25 ID - Niniek2018/01 ER -