ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK PERUSAHAAN
Abstract
This research was conducted to find out the effect of corporate governance mechanisms to the tax planning of company in Indonesia. The objects of this research were manufacturing companies listed in Indonesia Stock Exchange during the period of 2010-2014. The sample in this study amounted to 199 enterprises selected by using purposive sampling method.
The results show that the ownership of share ownership by directors, the number of boards of directors and the percentage of independent commissioners has positive effect and is significantfor the tax planning of company. Meanwhile, management compensation have no effect on the tax planning of company.