The Influence of Corporate Governance Mechanisms, Profitability, Leverage, and Earnings Management on Tax Aggressiveness (An Empirical Study on Mining Sector Companies Listed on the Indonesia Stock Exchange in 2014-2017)
Barbara Gunawan, Fatimah Kris Resitarini
Available Online November 2019.
- https://doi.org/10.2991/icaf-19.2019.3How to use a DOI?
- Audit Committee, Independent Commissioner, Profitability, Leverage, Earnings Management, and Tax Aggressiveness
- This study aims to analyze the effect of corporate governance mechanisms, profitability, leverage, and earnings management on tax aggressiveness. The problem concerns high tax aggressiveness carried out by mining sector companies. This is a case empirical study. The population of this study is all mining sector companies listed on the IDX, i.e. 41 companies in total. The sample consisted of 17 companies, which were selected using a non-probability sampling technique, i.e. purposive sampling, meaning that the sample used in this study meets several predetermined criteria. In this study, the years of observation were limited to 2014-2017. The analytical tool used was multiple linear regression analysis. The results of this study indicate that profitability has positive effect on tax aggressiveness, while the audit committee, independent commissioners, leverage, and earnings management have no effect on it
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Barbara Gunawan AU - Fatimah Kris Resitarini PY - 2019/11 DA - 2019/11 TI - The Influence of Corporate Governance Mechanisms, Profitability, Leverage, and Earnings Management on Tax Aggressiveness (An Empirical Study on Mining Sector Companies Listed on the Indonesia Stock Exchange in 2014-2017) BT - Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019) PB - Atlantis Press SP - 13 EP - 19 SN - 2352-5428 UR - https://doi.org/10.2991/icaf-19.2019.3 DO - https://doi.org/10.2991/icaf-19.2019.3 ID - Gunawan2019/11 ER -