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All Journal International Journal of Social Science and Business
Laurensia Vanesali
Universitas Kristen Satya Wacana
Social Sciences

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Corporate Governance and Leverage on Tax Aggressiveness: Empirical Study on Mining Companies in Indonesia Laurensia Vanesali; Ari Budi Kristanto
International Journal of Social Science and Business Vol. 4 No. 1 (2020): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i1.24193

Abstract

This study aims to investigate the effect of corporate governance and leverage towards tax aggressiveness. The research data comprises 66 firm-year obtained from 11 mining companies during 2013-2018. They were sorted using a purposive sampling method. The hypotheses were tested using multiple regression analysis. The results indicate that institutional ownership and audit committee had a positive and significant effect on tax aggressiveness, the proportion of independent commissioners and audit quality had a negative and significant effect on tax avoidance, while leverage was not considered as a determinant of tax avoidance in Indonesian manufacturing firms.
Co-Authors Hanung Adi Nugroho