Analysis of the Effect of Good Corporate Governance on Tax Management

Chatya Putri Rezate, Ida Farida Adi Prawira

Abstract


Much research on Good Corporate Governance and tax management has been carried out using companies in Indonesia as research samples. However, these studies have not been able to produce conclusive conclusions. Through this research, researchers try to find out more about the relationship between Good Corporate Governance (GCG) and tax management. This study aims to provide an ov.erview of the influence of GCG on tax management. Samples were taken from 2016 to 2021 as many as 50 articles on the influence of GCG on tax management. The method of analysis through classifying articles based on topic, source of discipline, journal name, measurement of tax management, distribution of the year of the article and references. The researcher aims to find out more about the relationship between Good Corporate Governance and tax management. The limitations of this study are the use of the literature review research method so that researchers only analyze published journals and do not directly go to the field. In general, the results of the study found that tax management research has increased from year to year, but research on the effect of good corporate governance on tax management has not yielded conclusive findings, so research on the effect of GCG on tax management is still interesting to study. With this research it is hoped that it can help companies related to tax management by encouraging improvements in the quality of the company's Good Corporate Governance


Keywords


Good corporate governance, Tax manajemen

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References


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DOI: https://doi.org/10.17509/msb.v4i1.59847

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