Influence of Executive Characteristics and Duality of Chief Executive Officer to Tax Avoidance
Journal: International Journal of Science and Research (IJSR) (Vol.6, No. 10)Publication Date: 2017-10-05
Authors : Ade Elza Surachman;
Page : 1671-1677
Keywords : Effective Tax Rate ETR; Panel Data; Executives Characteristic; Tax Avoidance;
Abstract
This study aims to analyze the influence of executive characters and the duality of Chief Executive Officer against tax avoidance with profitability as a control variable. Tax avoidance measure using the effective proxy tax rate (ETR). The population of this research is companies and automotive sub-sector manufacturing components listed on Indonesia Stock Exchange 2011-2016. Sample determination was done by purposive sampling technique. The analysis method used panel data regression analysis with the help of Eviews 7.2 program with model specification test through Chow test, Hausman test and Lagrange Multiplier test (LM). Furthermore, the classical assumption test and hypothesis testing performed. The results of this study indicate that the characteristics of executives and the duality of Chief Executive Officer significantly influence tax avoidance. Partial test results indicate that executive characteristics have a positive effect on tax avoidance. However, the duality of the Chief Executive Officer has no significant effect on tax avoidance.
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