Pengaruh Corporate Governance Terhadap Manajemen Pajak

Abstract

The issue of corporate governance in Indonesia has been discussed by practitioner and academics for a decade. However, the impact of Corporate Governance implementation has been yet optimal. Especially, it is effect on tax management. Therefore, there is a limited study the relationship between corporate governance and tax management. Thus, this study aims to investigate the effect of corporate governance and tax management in Indonesia listed banks. This study use the agency theory and resources dependence theory to underpin these relationship. The management of a tax that is measured with tax rates effective. Corporate governance consists of several proxies, that are Supervisory Board size, Supervisory Board Composition, age of Supervisory Board, and Gender Diversity of Supervisory Board. Beside, this study also utilize the control variables, such as  company age, profitability, leverage, advertising expenses, and capital expenditure. The purposive sampling method used here and it finally arrive with 20 banks. The regression result show that Supervisory Board size, and age have a significant relationship with the tax management. in addition, leverage also has a significant effect on the tax management. Thus, this study has a practical implication in the sense that if the company intent to have a effective tax management should appoint less number of Supervisory Board and older Supervisory Board. Further, this study contribute the resources dependence theory in term less number and more experiences of Supervisory Board.

Keyword: Supervisory Board, Gender Diveristy, Tax Management,  Agency Theory, Resources Dependence theory