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

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

Author: Henry Novirga Tandyo

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

Publisher: Universitas Airlangga

Abstract

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

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

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