2024
DOI: 10.54957/educoretax.v4i2.720
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The Moderating Role of Independent Commissioner in Relationship between Tax Aggressiveness and Firm Value

Farhan Shidqi,
M. Irvan Darmawan,
Muhamad Ilham Ramadhan
et al.

Abstract: Tax aggressiveness poses agency problems within companies. This is due to the differing interests between investors and management. Independent commissioners play a crucial role in ensuring that the decisions made by management align with investor interests. The research aims to a further investigation of the moderation role of independent commissioners on tax aggressiveness actions undertaken by management from the investors' perspective. The sample consisted of 185 companies in the non-cyclical consumer sect… Show more

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