Title: The Influence of Military Experience and Education Quality of the Board of Commissioners and Board of Directors on Tax Avoidance Post-Tax Amnesty

Authors: Henry Novirga Tandyo

Affiliations : Master of Accounting Program, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia

Publisher: Universitas Airlangga

Abstract

This study aims to examine the influence of military experience and educational quality of the board of commissioners and directors on tax avoidance after the tax amnesty. The population in this study was all non-financial companies listed on the Indonesia Stock Exchange in 2017-2018. Sampling used purposive sampling, and the number of samples obtained was 268 samples that met the research criteria. The data collection method was secondary data in the form of annual reports listed on the Indonesia Stock Exchange. The approach used in this study was a quantitative approach. The Cash Effective Tax Ratio (CETR) was used as a proxy for tax avoidance. The analytical method used in this study was multiple regression analysis. The results of this study indicate that military experience and educational quality of the board of commissioners and directors have a negative effect on tax avoidance.

Keywords: military experience, education quality, tax avoidance, tax amnesty

Sources: http://repository.unair.ac.id/94550/