PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK
Corporate governance is an issue that is interesting to study its application in Indonesia. Implementation of corporate governance that upholds the principle of Responsibility, Accountability, Fairness, and Transparency (RAFT) limit opportunistic behavior management included in the tax management. This opportunistic behavior can be prevented if the independent board and audit committee may contribute up to and perform their responsibilities well. The purpose of this study was to determine the effect of the application of corporate governance (board of directors, independent board and audit committee) to the Management taxes with frve indicators of compensation the board of directors and commissioners, independent board, the number of audit committee, the percentage of attendance board meetings, and the percentage of the audit committee meeting attendance rate. Samples were manufacturing companies listed in Indonesia Stock Exchange (IDX) in the year 2009-2013. Sample data obtained by using purposive sampling method derived from the company's annual report. In this study, there are two models of research to measure Effective tax management is Cash Tax Rate (CETR) and GAAP Effective Tax Rate (ETR GAAP). The analytical method used is the method of multiple linear regression analysis. The results of this study found that the application of corporate governance with five indicators of the study had no effect on the tax management.
Keywords: Corporate Governance, Tax Management, Independent Commissioners, Audit Committee.