The Influence of Good Corporate Governance and Liquidity on Tax Management in Indonesia: The Study on Manufacturing Companies

Saifhul Anuar Syahdan, Diva Antama Putri, Tri Ramaraya Koroy, Hj. Antung Nor Asiah and Muhammad Maladi
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Saifhul Anuar Syahdan: STIE Indonesia Banjarmasin, Indonesia.
Diva Antama Putri: STIE Indonesia Banjarmasin, Indonesia.
Tri Ramaraya Koroy: STIE Indonesia Banjarmasin, Indonesia.
Hj. Antung Nor Asiah: STIE Indonesia Banjarmasin, Indonesia.
Muhammad Maladi: STIE Indonesia Banjarmasin, Indonesia.

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Abstract: The aims of this study is to analyse the effect of good corporate governance and liquidity on tax management. Tax management is measured by modified measure based on Cash effective tax rate (CETR) compared with corporate tax rate. Corporate governance is measured by proportion of independent commissioner, audit committee, audit quality, institutional ownership, and compensation of executive managements, liquidity is measured by current ratio. This research sample consist manufacturing companies selected by purposive sampling. There are 14 companies fulfilling the criteria. This research used binary logistic regression analysis. The results of this research indicate that the proportion of independent commissioner and audit quality positively affect tax management significantly. Meanwhile, audit committee, institutional ownership, compensation of executive managements and liquidity do not significantly affect the company's tax management.

Date: 2024-01-24
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Published in Journal of Economics, Management and Trade, 2024, 30 (2), pp.1-12. ⟨10.9734/jemt/2024/v30i21189⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05101115

DOI: 10.9734/jemt/2024/v30i21189

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