Will CEO Aggressivity Affect Tax Avoidance Behavior?: Empirical Study In Indonesia
Abstract
Full Text:
PDFReferences
Adil, M. (2022). Accountability and Transparency in the Public and Private Sector. International Journal Of Humanities Education and Social Sciences (IJHESS), 1(6).
Adiningrat, A. A., Ruhayu, Y., Rustan, R., Wahyuni, S., & Fitrianti, A. N. (2022). The Effect of Financial Literature and Islamic Work Motivation on the Performance of Food Micro, Small and Business Enterprises (MSMEs) in Makassar City. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5(4), 30836-30845.
Adiningrat, A. A., & Warda, W. (2023). The Development of Intensity Model on Technopreneurship to Improve Turnover in Micro, Small and Medium Enterprises (MSMEs) Culinary in Makassar, Indonesia. International Journal of Economics Development Research (IJEDR), 4(2), 218-228.
Abdi, M. N., Suarni, A., & Arham, A. (2022). Analisis Kepailitan Perusahaan Yang Tercatat di BEI Sub Sektor Telekomunikasi. Jurnal Multidisiplin Madani, 2(6), 2705-2716.
Arman, A. (2021). Analysis of Motor Vehicle Tax Revenues before and after the Tax Kring. Point of View Research Accounting and Auditing, 2(2), 144-149.
Arman, A., & Mira, M. (2021). Does Tax Avoidance Make Do Earning Opacity?. Atestasi: Jurnal Ilmiah Akuntansi, 4(1), 88-95.
Arman, A., Mira, M., Masrullah, M., Agustan, A., Firmansyah, F., & Aditya, R. (2023). Financial Literacy and Assistance in Compiling Independent Financial Reports Using Expense IQ Money Manager. Technium Sustainability, 4, 7-12.
Arsal, M. (2021). Impact of earnings per share and dividend per share on firm value. ATESTASI: Jurnal Ilmiah Akuntansi, 4(1), 11-18.
Arsal, M., & Arsal, D. (2019, August). Urban forest and financial resources perspective in Indonesia. In IOP Conference Series: Materials Science and Engineering (Vol. 593, No. 1, p. 012006). IOP Publishing.
Arsal, M., HAMID, N. I. N. B. A., Arsal, R., & Basri, M. (2014). Consumer Behavior of the Islamic banking. International Journal of Science Commerce and Humanities, 59-64.
Arniati, A., Arsal, M., Akhmad, A., Asdar, A., & Adiningrat, A. A. (2020). Impression of Student Knowledge on Decisions Become a Customer of Islamic Banks. International Journal of Business Economics (IJBE), 1(2), 145-152.
Hutagaluh, O., Rustam, A., Sangadji, S. S., Baharuddin, I., & Kurniullah, A. Z. (2020). Responsive Leadership in Preventing Transmission of Covid-19 in the Indonesia-Malaysia Border Area.
RUM, M., ARSAL, M., KHALID, A., & AWALUDDIN, M. (2023). The Distribution of Tax Collectability, Quality of Tax Services Efforts to Tax Coverage Ratio. 유통과학연구 (JDS), 21(6), 107-117.
Rustan, R., Adiningrat, A. A., & Aisyah, S. (2023). Optimizing of Resources Utilization Through Islamic Spiritual Entrepreneurship to Improve The Welfare of Coastal Communities. International Journal of Economics Development Research (IJEDR), 4(2), 170-180.
Rustan, S. A., Aisyah, S., Adiningrat, A. A., Rustam, A., & Anggoro, M. Y. A. R. (2022). Strengthening Of Marketing Information Systems and Accounting Information Systems for Micro Small and Medium Enterprises (UMKM) Food Culinary Makassar. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5(4), 30580-30585.
Suarni, A., & Amelia, R. (2023). Analysis of Mosque Financial Management in Ujung Bulu District, Bulukumba Regency, South Sulawesi, Indonesia. Public Sector Management and Accounting Research, 2(2), 10-22.
Amran, M. (2020). The Effects of CEO Narcissism and Leverage on Tax avoidance . Jurnal Mirai Management, 5(1).
Apsari, A. A. A. N. C., & Supadmi, N. L. (2018). Pengaruh Kompensasi Eksekutif, Koneksi Politik, dan Capital Intensity pada Tax avoidance . E-Jurnal Akuntansi, 25.
Butje, S., & Tjondro, E. (2014). Pengaruh Karakteristik Eksekutif dan Koneksi Politik terhadap Tax avoidance . Tax & Accounting Review, 4(1).
Cain, M. D., & McKeon, S. B. (2016). CEO Personal Risk-Taking and Corporate Policies. Journal of Indonesia and Quantitative Analysis, 51(1).
Dewi, G. A. P., & Sari, M. M. R. (2015). Pengaruh Insentif Eksekutif , Corporate Risk dan Corporate Governance pada Tax avoidance . Jurnal Akuntansi, Universitas Udayana.
Desai, M. A., & Dharmapala, D. (2006). Corporated tax avoidance and high-powered incentives. Journal of Finansial Economis, 79.
Doho, S. Z., & Santoso, E. B. (2020). Pengaruh Karakteristik CEO, Komisaris Independen, dan Kualitas Audit terhadap Penghindaran Pajak. Media Akuntansi Dan Perpajakan Indonesia, 1(2).
Dudi Pratomo, Muhamad Rafki Nazar, R. A. P. (2022). Pengaruh Inventory Intensity , Karakter Eksekutif, Karakteristik CEO Terhadap Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia (BEI) pada Tahun 2016-2020. 22(3), 1999–2003. https://doi.org/10.33087/jiubj.v22i3.2871
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2010). The effects of executives on corporate tax avoidance . Accounting Review, 85(4).
Ernawan, K., & Daniel, D. R. (2020). Pengukuran Narsisme CEO dalam Penelitian di Bidang Bisnis, Manajemen dan Akuntansi: Sebuah Studi Literatur. JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, 6(1).
Falah, L. J., Mita, A. F., Akuntansi, D., Ekonomi, F., & Indonesia, U. (2020). Peran Narsisme CEO terhadap Pengungkapan Esg Di Negara Asean-5. Jurnal Riset Akuntansi dan Keuangan, 8(2).
Fatfouta, R. (2018) Facets of narcissism and leadership: A tale of Dr. Jekyll and Mr. Hyde? Human Resource Management Review, 29(4).
Hambrick, D. C. P. A. M. (1986). Upper Echelons : The organization as a reflection of its top managers. Academy of Management Review, 9(2).
Hanafi, U. (2014). Analisis Pengaruh Kompensasi Eksekutif, Kepemilikan Saham Eksekutif dan Preferensi Risiko Eksekutif Terhadap Penghindaran Pajak Perusahaan. Diponegoro Journal of Accounting, 3(2).
Haryani, E., Zirman, Z., & Mayangsari, C. (2015). Pengaruh Kompensasi Eksekutif, Kepemilikan Saham Eksekutif, Preferensi Risiko Eksekutif dan Leverage terhadap Penghindaran Pajak (Tax avoidance ). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 2(2).
Hsieh, T. S., Wang, Z., & Demirkan, S. (2018) Overconfidence and Tax avoidance : The Role of CEO and CFO Interaction. Jurnal of Accounting and Public Policy, 37(3).
Jihene, F., & Moez, D. (2019). The Moderating Effect of Audit Quality on CEO Compensation and Tax avoidance : Evidence from Tunisian Context Indonesia Journal of Economics and Indonesia Issues, 9(1).
Irmayanti, F. (2022). Pengaruh kebijakan ceo terhadap tax avoidance serta earning management pada perusahaan property. Jurnal Ilmiah Pendidikan, 2(3), 12–18. https://jurnalsintaksis.com/index.php/sts/article/view/69
Juliawaty, R., & Astuti, C. D. (2019). Tata Kelola, Kompensasi CEO, Karakteristik CEO, Accounting Irregularities dan Tax Aggressiveness. Jurnal Akuntansi Trisakti, 6(2).
Maharani, W. P., & Utami, E. R. (2019). the Influence of Institutional Ownership Towards Executive Compensation Considered By the Performance of the Company. Jurnal Reviu Akuntansi Dan Keuangan, 9(1).
Meilani, S. E. R., Puspitosari, I., Pramesti, W., Pertiwi, I. F. P., & Wiyadi, W. (2022). Dapatkah Narsisme Ceo Mempengaruhi Perilaku Praktik Earning Management Perusahaan Non Keuangan Di Indonesia? Jurnal Manajemen Dayasaing, 23(2), 120–139. https://doi.org/10.23917/dayasaing.v23i2.16001
Meilia, P., & Adnan. (2017). Pengaruh Indonesia Distress, Karakteristik Eksekutif, dan Kompensasi Eksekutif Terhadap Tax avoidance pada Perusahaan Indonesia Islamic Indonesia. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 2(4).
Nugraha, M. I., & Mulyani, S. D. (2019). Peran Leverage sebagai Pemediasi Pengaruh Karakter Eksekutif, Kompensasi Eksekutif, Capital Intensity, dan Sales Growth terhadap Tax avoidance . Jurnal Akuntansi Trisakti, 6(2).
Olsen, K. J., & Stekelberg, J. (2016). CEO narcissism and corporate tax sheltering. Journal of the American Taxation Association, 38(1).
Pratiwi, T. M., Wijayanti, A., & Fajri, R. N. (2020). Tax avoidance Ditinjau dari Capital Intensity, Leverage, Beban Iklan dan Kompensasi Eksekutif. Ekonomis: Journal of Economics and Business, 4(1).
Putra Irawan, H., & Farahmita, A. (2012). Pengaruh Kompensasi Manajemen dan Corporate Governance terhadap Manajemen Pajak Penghasilan. Simposium Nasional Akuntansi XV, 53(9).
Putri, N., & Fadhlia, W. (2017). Pergantian CEO, Penghindaran Pajak, Kompensasi Eksekutif dan Manajemen Laba Studi Kausalitas pada Perusahaan. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 2(3).
Setyowati (2016). PENGARUH KEPEMIMPINAN, MOTIVASI, DAN KOMPENSASI TERHADAP KINERJA KARYAWAN PADA RESTORAN TAMAN PRINGSEWU Indonesia | Jembatan : Jurnal Ilmiah Manajemen. 2.
Syahruddin, S., Su'un, M., & Lannai, D. (2020). Pengaruh Kompensasi Eksekutif dan Karakter Eksekutif terhadap Penghindaran Pajak (Tax avoidance ) pada Perusahaan Property, Real Estate, dan Buliding Construction yang Terdaftar di BEI. Amnesty: Jurnal Riset Perpajakan, 3(2).
Tridinanti, U., Selatan, S., Rani, S., Tridinanti, U., & Selatan, S. (2021). Pengaruh narsisme CEO terhadap kualitas laba dalam laporan keuangan dengan variabel kontol size dan educ. 6(2).
Vania Donela, H. N. (2020). Pengaruh Kompensasi Eksekutif terhadap Manajemen Laba dengan Profitabilitas sebagai Variabel Moderating (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia). JAAKFE UNTAN, 8(1).
DOI: https://doi.org/10.26618/inv.v5i1.10538
Refbacks
- There are currently no refbacks.