Title: The Influence of Internal Corporate Risk Taking and the Independent Board of Commissioners on Tax Avoidance
Author: Aranta Prista Dilasari
Affiliations : Masters Program in Accounting, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia
Publisher: Universitas Airlangga
Abstract
The aim of this research is to examine the influence of internal corporate risk taking and an independent board of commissioners on tax avoidance. This type of research is quantitative research by testing hypotheses. The data used in this research is secondary data in the form of annual reports of manufacturing companies obtained from the official website of the Indonesian Stock Exchange. The sample of this research was 96 companies determined using purposive sampling techniques. Data analysis in this study used the T test using the SPSS application. The research results provide empirical evidence that internal corporate risk taking has no effect on tax avoidance, and an independent board of commissioners has a positive effect on tax avoidance.
Keywords: internal corporate risk taking, independent board of commissioners, tax avoidance
Sources: http://repository.unair.ac.id/94555/
