loading
Papers Papers/2020

Research.Publish.Connect.

Paper

Authors:  Supriyati 1 and Indah Hapsari 2

Affiliations: 1 Department of Accounting, STIE Perbanas Surabaya, College of Economics and Business, Wonorejo Rungkut, Surabaya, Indonesia ; 2 Department of Accounting, STIE Perbanas Surabaya, College of Economics and Business, Surabaya, Indonesia

ISBN: 978-989-758-507-4

Keyword(s): Independent Commissioner, Gender, Tenure, Political Connection, Tax Avoidance.

Abstract: Tax avoidance is one of the company's taxation strategies to reduce a company's tax burden. In order to realize tax avoidance efforts without incurring tax risks and sanctions, the role of the board of commissioners is important in tax avoidance efforts. The board of commissioners have to ensure the business strategy, management, potential risk in every decision made and ensure that the company's activities comply with applicable legal regulations. The board of commissioners is expected to be able to supervise and control tax policy. The board of commissioners must be able to carry out its supervisory function appropriately, independently and transparently in order to optimize financial performance and company sustainability. Research conducted on 156 samples of banking company data in Indonesia for the 2015-2019 period using regression testing has proven that only the variable number of independent commissioners has a significant effect on tax avoidance efforts. As for the variable o f gender, tenure and political connections of the board of commissioners have no significant effect on tax avoidance efforts. The number of independent commissioners is the main factor affecting tax avoidance efforts. This is in line with the regulations of the Financial Services Authority and the Limited Liability Company Law. (More)

CC BY-NC-ND 4.0

Sign In Guest: Register as new SciTePress user now for free.

Sign In SciTePress user: please login.

PDF ImageMy Papers

You are not signed in, therefore limits apply to your IP address 18.204.2.146

In the current month:
Recent papers: 100 available of 100 total
2+ years older papers: 200 available of 200 total

Paper citation in several formats:
Supriyati. and Hapsari, I. (2021). Does the Board of Commissioners Affect Tax Avoidance? Evidence from Banking Industry in Indonesia. In Proceedings of the 3rd International Conference on Finance, Economics, Management and IT Business - FEMIB, ISBN 978-989-758-507-4, pages 103-110. DOI: 10.5220/0010469101030110

@conference{femib21,
author={Supriyati. and Indah Hapsari.},
title={Does the Board of Commissioners Affect Tax Avoidance? Evidence from Banking Industry in Indonesia},
booktitle={Proceedings of the 3rd International Conference on Finance, Economics, Management and IT Business - FEMIB,},
year={2021},
pages={103-110},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0010469101030110},
isbn={978-989-758-507-4},
}

TY - CONF

JO - Proceedings of the 3rd International Conference on Finance, Economics, Management and IT Business - FEMIB,
TI - Does the Board of Commissioners Affect Tax Avoidance? Evidence from Banking Industry in Indonesia
SN - 978-989-758-507-4
AU - Supriyati.
AU - Hapsari, I.
PY - 2021
SP - 103
EP - 110
DO - 10.5220/0010469101030110

Login or register to post comments.

Comments on this Paper: Be the first to review this paper.
0123movie.net