Does Managerial Ability and Corporate Governance Mitigate Tax Avoidance Activities When Environmental Uncertainty is Considered?

DOI

10.2991/iconies-18.2019.66How to use a DOI?

Keywords

tax avoidance, environmental uncertainty, managerial ability, and corporate governance

Abstract

This study aims to examine the effect of environmental uncertainty on tax avoidance with a managerial ability and corporate governance as a moderating role in it. The sample used in this study is a company listed on the Indonesia Stock Exchange (IDX) period 2014-2016. Abnormal Book-Tax Difference (ABTD) considered as an appropriate measurement of tax avoidance in this study because considering of misleading created from management discretion as another cause of tax avoidance in addition to the differences in tax standard with accounting standard. The results of the study showed significant positive evidence of the effect of environmental uncertainty on tax avoidance. Managerial ability is found to play a role in strengthening the influence of environmental uncertainty on tax avoidance. For corporate governance, there is evidence of its role to mitigate

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  - Mutiara Kemala Ratu
AU  - Sylvia Veronica Siregar
PY  - 2019/10
DA  - 2019/10
TI  - Does Managerial Ability and Corporate Governance Mitigate Tax Avoidance Activities When Environmental Uncertainty is Considered?
BT  - Proceedings of the 2018 International Conference on Islamic Economics and Business (ICONIES 2018)
PB  - Atlantis Press
SP  - 328
EP  - 333
SN  - 2352-5428
UR  - https://doi.org/10.2991/iconies-18.2019.66
DO  - 10.2991/iconies-18.2019.66
ID  - Ratu2019/10
ER  -