Title : The Influence of CEOs with Overseas Work Experience on Tax Avoidance
Authors:
- Sigit Kurnianto
- Giovanni Dewa Pramana
Department : Accounting
Journal Name : Equity: Journal of Economics and Finance
Kinds of Journal:
Keywords : Work Experience Background, Tax Avoidance, Company Size, Profitability Leverage
Abstract:
This study aims to obtain empirical evidence on the influence of CEOs' overseas work backgrounds on tax avoidance. This study uses observations from manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019 using several methods that meet the sampling criteria and data completeness required in the study. The number of observations used is 477 data obtained from audited financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX). In this study, the objects used consist of the observed variables: CEOs' overseas work backgrounds as independent variables, tax avoidance as dependent variables, firm size, leverage, and profitability as control variables. The analysis used to solve the first equation uses multiple linear regression. The results of the study show that CEO work experience has a significant negative effect on tax avoidance. This result is in line with the hypothesis developed and in line with the results of previous research which states that CEO work experience has a significant negative effect on tax avoidance because the order of experience that has been under it tends to be more law-abiding.
For details : https://doi.org/10.24034/j25485024.y2023.v7.i1.5458