Business, Management and Accounting
4 years ago

Executive Characteristics Influence Tax Avoidance in Indonesian Manufacturing Companies

PENGARUH GOOD CORPORATE GOVERNANCE DAN KARAKTERISTIK EKSEKUTIF TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018
Indah Mega Sari, Mukhtaruddin Mukhtaruddin, Umi Kalsum

Paper Summary

The study looked at how good corporate governance and executive characteristics affect tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2018. They found that factors like the audit committee, institutional ownership, managerial ownership, and executive characteristics can influence tax avoidance. However, the board of commissioners did not have an impact on tax avoidance in these companies.