The purpose of this study was to determine the effect of compensation of directors, independent commissioners and government ownership on tax management. Tax management was using effective tax rates as measurement. This study uses Agency theory approach. This research departs from the fact that there are still weak corporate governance practices in Indonesia. Tax management is one way of management in increasing the value of the company by making efficient tax payments. What will management do if the capital structure under government ownership? Government ownership variables were chosen to analyze tax management behavior through multiple linear regression analysis. This research uses 16 of companies in Non-Financial BUMN listed on the Indonesia Stock Exchange in 2015-2017. A total data were 41 financial reports as research samples. Statistical Product and Service Solution Version 23 was used to analyze this research model. The results of this study indicate that directors' compensation has an effect on tax management, while for independent commissioners and government ownership it does not affect effective tax rates.
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To cite this article: Fitria, G. N. (2019). Corporate Governance and Government Ownership to Tax Management of State-Ownership Companies in Indonesia, International Journal of Academic Research in Accounting, Finance and Management Sciences 9 (3): 1-9
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