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Jurnal

Jurnal Riset Akuntansi Indonesia

Keyword

cash ETR, corporate governance, director compensation, director ownership, management compensation, managerial ownership, tax management.

Pengarang

Hendra Putra Irawan, Aria Farahmita

Subject

ACCOUNTING

[Abstrak]

this study investigates how
corporate governance affects tax management behavior and contributes the
literature corporate governance. First, this study examines directors
compensation and directors ownership, as corporate governance mechanism of a
firm, in managing taxes to increase performance. Second, to the best of our
knowledge, this is first study in Indonesia investigating the link between
managerial compensation to tax management. This study finds that directors
ownership exhibits a significance relationship in reducing cash tax paid. But,
directors compensation does not results lower taxes paid and it is seems not an
effective mechanism in engaging tax management. Implementing corporate
governance mechanism also will not results in lower taxes because corporate
governance induces managers to be more careful in managing taxes.

Periode

Vol 16, Nomor 01, Tahun 2013

[Berkas]

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