Track: Operations Management

Abstract

This study aims to determine the effect of Corporate Governance and the Audit Committee on Corporate Tax Management. Corporate governance is the number of commissioners, the percentage of independent commissioners, and compensation for the commissioners and the board of directors. GAAP ETR ETR measures corporate tax management (Generally Accepted Accounting Principle Effective Tax Rate). The sample of this research is companies listed in the IDX30 Index period 2016-2020 using the purposing sampling method. The study's total sample was 55 companies that met the criteria as the sample of this study. The method of analysis of this research is using the multiple linear regression analysis methods. The results of this study indicate that the number of commissioners significantly affects corporate tax management. Meanwhile, the percentage of independent commissioners, compensation for the board of commissioners and directors, and the audit committee has no significant effect on corporate tax management.