EFFECT OF EARNING MANAGEMENT, INDEPENDENT COMMISSIONERS AND AUDIT COMMITTEES ON TAX AGGRESSIVENESS
Erlynda Y. Kasim and Denny Yusuf Wijaya
STIE EKUITAS
BANDUNG
Abstract
Abstract: The purpose of this study is to analyze the influence of earnings management, independent commissioners, audit committees on the corporate tax aggressiveness. This research was conducted in mining companies listed on the Indonesia Stock Exchange in 2015-2017. The results of panel data regression analysis show that earnings management, independent commissioners and audit committees have a significant influence on the level of corporate tax aggressiveness.
Keywords: earnings management, independent commissioners, audit committees, tax aggressiveness
Topic: Accounting