EFFECT OF GOOD CORPORATE GOVERNANCE ON TAX AGGRESSIVENESS Muhammad Yusuf, Wiwik Utami, Susi Dwi Mulyani ABSTRACT The purpose of this study is to examine whether tax aggressiveness is influenced by good corporate governance. The sample used in this study was retail companies on the Indonesia Stock Exchange from 2014 to 2017. With separate data samples from 11 companies. And tested using SPSS. The results of research for good corporate governance, institutional ownership, and audit committees and independent commissioners do not affect the ups and downs of aggressive tax actions. Meanwhile, overall test results show that good corporate governance variables together influence an increase in aggressive tax actions Keywords: Good Corporate Governance, Tax Aggressiveness
Oleh :
Susi Dwimulyani
