Effect of earnings Management on Tax Aggressiveness: Audit Committee, Institutional Ownership, and Independent Commissioner As Moderating Variables

DOI

10.2991/iclick-18.2019.78How to use a DOI?

Keywords

earnings management, institutional ownership, independent board commissioners, the audit committee, and aggressive tax action.

Abstract

The Effect of earnings Management on Aggressive Tax Action with Audit Committee, Institutional Ownership, and Independent board Commissioner As Moderating Variables. This study examines the effect of earnings management on tax aggressiveness. with the audit committee, institutional ownership and independent commissioners are positioned as moderating variable. Sample data of this research are 96 companies in the time of 2012-2017 obtained from JII (Jakarta Islamic Index). Hypothesis testing is done by structural equation model - wrap pls 0.6 program. the result of this study proves that earning management has an effect on aggressive tax action. institutional ownership can moderate the effect of earnings management on aggressive tax action. independent board commissioners can moderate the effect of earnings management on aggressive tax action. the audit committee cannot moderate the effect of earnings management on aggressive tax action.

Copyright

© 2019, 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  - Bayu Seno Pitoyo
AU  - Nurmala Ahmar
AU  - Suyanto
PY  - 2019/07
DA  - 2019/07
TI  - Effect of earnings Management on Tax Aggressiveness: Audit Committee, Institutional Ownership, and Independent Commissioner As Moderating Variables
BT  - Proceedings of the 1st International Conference on Life, Innovation, Change and Knowledge (ICLICK 2018)
PB  - Atlantis Press
SP  - 371
EP  - 375
SN  - 2352-5398
UR  - https://doi.org/10.2991/iclick-18.2019.78
DO  - 10.2991/iclick-18.2019.78
ID  - SenoPitoyo2019/07
ER  -