The Influence of Financial Distress and Independence of Board of Commissioners on Tax Aggressiveness
- 10.2991/iac-17.2018.15How to use a DOI?
- Financial Distress; Independence of Board of Commissioners; Tax Aggressiveness
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.
- © 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/).
Cite this article
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 -