Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)

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)

Authors
Barbara Gunawan, Fatimah Kris Resitarini
Corresponding Author
Barbara Gunawan
Available Online November 2019.
DOI
https://doi.org/10.2991/icaf-19.2019.3How to use a DOI?
Keywords
Audit Committee, Independent Commissioner, Profitability, Leverage, Earnings Management, and Tax Aggressiveness
Abstract
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.

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Volume Title
Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
November 2019
ISBN
978-94-6252-834-5
ISSN
2352-5428
DOI
https://doi.org/10.2991/icaf-19.2019.3How to use a DOI?
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  -