The Influence of Financial Distress and Independence of Board of Commissioners on Tax Aggressiveness

DOI

10.2991/iac-17.2018.15How to use a DOI?

Keywords

Financial Distress; Independence of Board of Commissioners; Tax Aggressiveness

Abstract

This research aims to examine the influence of financial distress and the independence of boards of commissioners on tax aggressiveness. The study uses 97 manufacture firms listed on the Indonesia Stock Exchange from 2010 to 2013. Using a regression method, the findings show that the financial distress and independence of boards of commissioners have no significant influence on tax aggressiveness. High corporate governance scores do not guarantee a good practice. This research also proves that financial distress has no moderating effect on the association between commissioner independence and tax aggressiveness, since the independence of boards of commissioners does not have a significant effect on tax aggressiveness.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Galih Prima Dhamara
AU  - Evony Silvino Violita
PY  - 2017/08
DA  - 2017/08
TI  - The Influence of Financial Distress and Independence of Board of Commissioners on Tax Aggressiveness
BT  - Proceedings of the 6th International Accounting Conference (IAC 2017)
PB  - Atlantis Press
SP  - 81
EP  - 86
SN  - 2352-5428
UR  - https://doi.org/10.2991/iac-17.2018.15
DO  - 10.2991/iac-17.2018.15
ID  - Dhamara2017/08
ER  -