Effect Corporate Governance and Taxation Reform of Profit And and Tax Management on Listed Companies in Indonesian Stock Market
This research aims to investigate corporate governance and tax reform wth regardts to ABTXD. ABTXD is a susbstitute for detection earning management and tax management. The research use 117 samples from listed company in BEI, except agriculture, mining, financial, and construction. Measurement of corporate governance performance is based on Asean CG Scorecards. The research has notions are: (1) most company practiced tax management together with earning management throughout declining company income tax rate in Indonesia, (2) tax
management performed by company depends on tax facility (3) earning management practiced by company depends on financial condition of company, either they are in profit or loss (4) proactive approach executed by both board of commissioner and of director might be able to
lessen company’s tax expense.
Detail Information
Citation
Taufan Maulamin. (2017).
Effect Corporate Governance and Taxation Reform of Profit And and Tax Management on Listed Companies in Indonesian Stock Market(Publish).Jakarta:SSRN Electronic Journal
Taufan Maulamin.
Effect Corporate Governance and Taxation Reform of Profit And and Tax Management on Listed Companies in Indonesian Stock Market(Publish).Jakarta:SSRN Electronic Journal,2017.Jurnal
Taufan Maulamin.
Effect Corporate Governance and Taxation Reform of Profit And and Tax Management on Listed Companies in Indonesian Stock Market(Publish).Jakarta:SSRN Electronic Journal,2017.Jurnal
Taufan Maulamin.
Effect Corporate Governance and Taxation Reform of Profit And and Tax Management on Listed Companies in Indonesian Stock Market(Publish).Jakarta:SSRN Electronic Journal,2017.Jurnal
