Title : The influence of experienced CEOs who work abroad on tax avoidance
Authors:
- Sigit Kurnianto. Giovanni Dewa Pramana
Department : Accounting
Journal Name : Equity: Journal of Economics and Finance
Kinds of Journal:
Keywords : Background of Work Experience, Tax Avoidance, Company Size, Leverage, Profitability
Abstract:
This study aims to obtain empirical evidence of the effect of the background of the CEO's foreign work on tax avoidance. This study uses observations from manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019 by using several methods that meet the sampling criteria and the completeness of the data needed in the study. The number of observations used is 477 data obtained from audited financial statements from manufacturing companies listed on the Indonesia Stock Exchange (IDX). In this study the object used consists of observed variables, namely the background of foreign work CEO as an independent variable, tax avoidance as a dependent variable, firm size, leverage, and profitability as a control variable. The analysis used to solve the first equation using multiple regression regression (multiple linear regression). The results showed that the CEO's work experience had a significant negative effect on tax avoidance. The results of this study are in line with the hypothesis built and in line with the results of previous studies which state that the CEO's work experience has a significant negative influence on tax avoidance because the order of experience underneath tends to do more obedient work of law.
For details : https://doi.org/10.24034/j25485024.y2023.v7.i1.5458
