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The Effect of Corporate Governance and Company Size on Tax Avoidance
2022
Jurnal Organisasi dan Manajemen
Purpose – This study aims to examine the effect of corporate governance and company size on tax avoidance in manufacturing companies. Methodology – The population includes all the manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019 and the 288 companies used as samples were selected through the purposive sampling method. A regression model was used for analysis. Findings – The results showed that institutional ownership, independent commissioners, and audit committee
doi:10.33830/jom.v18i1.1417.2022
fatcat:kbpvovmxdza3fm4mobyp3yjdbe