The Association Of Corporate Governance And Tax Compliance Of Indonesia State-Owned Enterprises

Novrys Suhardianto, - and Risandy Meda Nurjanah, - (2021) The Association Of Corporate Governance And Tax Compliance Of Indonesia State-Owned Enterprises. Jurnal Riset Akuntansi Dan Bisnis Airlangga, 6 (1). pp. 1020-1036. ISSN pISSN 2548-1401 , eISSN : 2548-4346

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This study aims to explore the association of SOE monitoring and corporate governance variables and the tax compliance of Indonesian State-Owned Enterprises (SOEs). The samples of this study are SOEs in 2009-2018 listed on the official website of the Ministry of SOEs that have all required data. The data is analyzed using ordinary least square to test the hypothesis with STATA statistical analysis software. The results show that SOEs that receive PSO (Public Service Obligation) and listed on the stock exchange are more tax compliant compared to others. However, the study found no evidence that the governance structure of SOEs affects tax compliance. The data shows that most SOEs still do not have governance structure that comply the regulations. The findings imply that external monitoring received by PSO recipients and listed SOEs improve SOEs tax compliance. Moreover, the findings also imply that SOEs’ corporate governance structure is only a formality and does not take its functions seriously.

Item Type: Article
Uncontrolled Keywords: Tax Compliance, Corporate Governance, State Owned Enterprises
Subjects: H Social Sciences
H Social Sciences > HJ Public Finance
H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ2240-5908 Revenue. Taxation. Internal revenue
Divisions: 04. Fakultas Ekonomi dan Bisnis > Akuntansi
Novrys Suhardianto, -NIDN0021058303
Risandy Meda Nurjanah, -NIM041611333074
Depositing User: Tn Sugeng Riyanto
Date Deposited: 14 Nov 2022 00:20
Last Modified: 14 Nov 2022 00:20
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