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Corporate Governance's Role in Tax Avoidance: Indonesian Banks Study

Table 1: Operational Definition of Variables

Variables Measurement
Tax Avoidance  Effective Tax Rate =   T a x E x p e n s e - d e f e r r e d t a x e x p e n s e I n c o m e B e f o r e T a x
Foreign Ownership   Foreign Ownership = N u m b e r o f F o r e i g n s h a r e s A l l o u t s t a n d i n g s h a r e s  
Executive Incentives      Executive Incentives = E x e c u t i v e s I n c e n t i v e s A l l R e n u m e r a t i o n
Transfer Pricing    Transfer Pricing =  R e l a t e d P a r t y R e c e i v a b l e T o t a l R e c e i v a b l e   
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