CORPORATE GOVERNANCE DAN TAX AVOIDANCE DI INDONESIA (LITERATURE REVIEW)

Authors

  • Kartika Pradana Suryatimur Universitas Tidar
  • Suci Nasehati Sunaningsih Universitas Pendidikan Nasional

DOI:

https://doi.org/10.38043/jiab.v7i1.3465

Keywords:

Tax avoidance, Corporate governance

Abstract

Corporate Governance dan Tax Avoidance Di Indonesia (Literature Review). Corporate governance merupakan suatu mekanisme pengawasan dan pengendalian manajemen perusahaan, menjadi alat untuk menekan tindakan tax avoidance di Indonesia. Penelitian ini bertujuan untuk mengetahui dampak corporate governance dan tax avoidance melaui recent article. Metode penelitian yang digunakan adalah literature review, dengan menelaah penelitian-penelitian sebelumnya tentang hubungan antara corporate governance dan tindakan tax avoidance. Pada penelitian ini menelaah tiga dari sembilan aspek corporate governanace yaitu: komite audit, komisaris independen, dan kualitas audit. Hasil penelitian mengindikasikan mekanisme corporate governance di Indonesia belum efektif dalam menjalankan perannya sebagai pengawas dan pengendalian. Hasil dari beberapa penelitian masih belum konsisten dan memberikan hasil yang akurat, sehingga diperlukan penelitian dengan berbagai pendekatan lain untuk menemukan solusi pada masalah ini

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Published

2022-06-25

How to Cite

1.
Suryatimur KP, Sunaningsih SN. CORPORATE GOVERNANCE DAN TAX AVOIDANCE DI INDONESIA (LITERATURE REVIEW). j.ab [Internet]. 2022Jun.25 [cited 2022Aug.9];7(1):66-73. Available from: https://journal.undiknas.ac.id/index.php/akuntansi/article/view/3465

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