KARAKTERISTIK EKSEKUTIF TERHADAP TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL INTERVENING
This research aimed to examine the influence of the executive characteristic on corporate tax avoidance. Risk<br />taker’s executive tended to be more courageous and aggressive in taking decision related to the tax. On the<br />contrary, the risk averse executive tended to be carefully (...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Merdeka Malang
2017-03-01
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| Series: | Jurnal Keuangan dan Perbankan |
| Subjects: | |
| Online Access: | http://jurnal.unmer.ac.id/index.php/jkdp/article/view/819 |
| Summary: | This research aimed to examine the influence of the executive characteristic on corporate tax avoidance. Risk<br />taker’s executive tended to be more courageous and aggressive in taking decision related to the tax. On the<br />contrary, the risk averse executive tended to be carefully (Low, 2006). This research used leverage as intervening<br />variable. Therefore, there was an assumption that the executive characteristic determined the corporate<br />leverage which then influenced their tax avoidance in the company. Manufacturing companies which were<br />listed in Indonesia Stock Exchange during the period 2010-2012 were used as samples. This research used<br />purposive sampling method to select the sample with the criteria as follows: they were listed in Indonesia Stock<br />Exchange during the period of 2010-2012, they made a profit during the period of 2010-2012, and they used<br />rupiah as reporting currency. Data was processed using path analysis and the result showed that the executive<br />characteristic had an impact on corporate tax avoidance with leverage as the intervening variable. The result<br />of this research could be used for the investors to assess the corporate tax avoidance before they made a decision,<br />and also for the policy makers to detect the corporate tax avoidance. |
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| ISSN: | 1410-8089 2443-2687 |