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Cogent Business & Management Volume 9, 2022 - Issue 1
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ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

The role of internal control in the relationship of board gender diversity, audit committee, and independent commissioner on tax aggressiveness

Nanik Sri Utaminingsih1 Akuntansi, Universitas Negeri Semarang Fakultas Ekonomi, Semarang, Jawa Tengah 50229,IndonesiaCorrespondence[email protected]
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,
Dini Kurniasih1 Akuntansi, Universitas Negeri Semarang Fakultas Ekonomi, Semarang, Jawa Tengah 50229,IndonesiaView further author information
,
Maylia Pramono Sari2 Accounting, Universitas Negeri Semarang Fakultas Ekonomi, IndonesiaView further author information
&
Monica Rahardian Ary Helmina3 Accounting, Universitas Lambung Mangkurat Fakultas Ekonomi, IndonesiaView further author information
Article: 2122333 | Received 22 Jul 2022, Accepted 29 Aug 2022, Published online: 12 Sep 2022

Citations (4)

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Read on this site (1)

Istianingsih Sastrodiharjo & Aloysius Harry Mukti. (2024) Exploring the intricacies of tax planning: a novel insight from the Indonesian context. Cogent Business & Management 11:1.
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Articles from other publishers (3)

Deden Tarmidi, Sekar Mayangsari, Nurlis & Lin Oktris. (2024) Investors’ Reaction: Exploring Supervisory Function and Corporate Tax Policy. Revista de Gestão Social e Ambiental 18:9, pages e06245.
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Nohaila Ait Hattani & Siham Sahbani. (2024) Decoding tax management: The role of corporate governance mechanisms. Corporate Governance and Organizational Behavior Review 8:1, pages 83-93.
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Oleh Pasko, Zhang Yang, Viktoriia Tkachenko, Nelia Proskurina & Iryna Pushkar. (2022) Does female representation on corporate boards boost the strengthening of internal control in socially responsible firms?. Investment Management and Financial Innovations 19:4, pages 294-308.
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