Pengaruh Tata Kelola Perusahaan Terhadap Agresivitas Pajak(Studi Pada Perusah…

This study aims to examine the effect of corporate governance on tax aggressiveness. The dependent variable is tax aggressiveness that measured using Cash Effective Tax Rate (CETR). Meanwhile, the independent variable is corporate governance that proxied by the independent commissioner, gender diversity on board of commisioners, quality of external auditor, and manajerial ownership. Population…