Research Article
The Effect of Commercial Governance on Tax Avoidance
@INPROCEEDINGS{10.4108/eai.4-11-2022.2328938, author={Supriatiningsih Supriatiningsih and Tubagus Ismail and Muhamad Taqi and Imam Hanifah}, title={The Effect of Commercial Governance on Tax Avoidance}, proceedings={Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia}, publisher={EAI}, proceedings_a={ICOSTELM}, year={2023}, month={9}, keywords={tax avoidance corporate governance institutional ownership independent commissioners audit committee}, doi={10.4108/eai.4-11-2022.2328938} }- Supriatiningsih Supriatiningsih
Tubagus Ismail
Muhamad Taqi
Imam Hanifah
Year: 2023
The Effect of Commercial Governance on Tax Avoidance
ICOSTELM
EAI
DOI: 10.4108/eai.4-11-2022.2328938
Abstract
This study aims to explain how important commercial governance is proxied by using institutional power, independent officers and inspection panels on duty avoidance. This study is a quantitative study with a unproductive approach. The slice system used was intentional slice as numerous as 47 companies that passed as the sample. This study uses secondary data from the Indonesia Stock Exchange in 2016-2020. The data is reused by using. The system used is a quantitative system with panel data regression analysis with a fixed effect model approach. Grouded on the results of the analysis, it can be seen that institutional power has no effect on duty avoidance, meaning that institutional power doesn’t affect the company's geste in tax avoidance, but on the contrary independent officers and inspection panels have a positive and significant effect on duty avoidance, meaning that adding the number of independent officers will reduce operations avoidance. Levies and the actuality existence of an inspection commision which is responsible for covering all company conditioning so that tax avoidance isn’t carried out by the company.
