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 (...
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| Format: | Article |
| Language: | English |
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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 |
| _version_ | 1818858584498241536 |
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| author | Verani Carolina Maria Natalia Debbianita Debbianita |
| author_facet | Verani Carolina Maria Natalia Debbianita Debbianita |
| author_sort | Verani Carolina |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-19T08:58:37Z |
| format | Article |
| id | doaj.art-286f6cf4116a430ba17a18df652217b8 |
| institution | Directory Open Access Journal |
| issn | 1410-8089 2443-2687 |
| language | English |
| last_indexed | 2024-12-19T08:58:37Z |
| publishDate | 2017-03-01 |
| publisher | Universitas Merdeka Malang |
| record_format | Article |
| series | Jurnal Keuangan dan Perbankan |
| spelling | doaj.art-286f6cf4116a430ba17a18df652217b82022-12-21T20:28:32ZengUniversitas Merdeka MalangJurnal Keuangan dan Perbankan1410-80892443-26872017-03-01183544KARAKTERISTIK EKSEKUTIF TERHADAP TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL INTERVENINGVerani Carolina0Maria Natalia1Debbianita Debbianita2Prodi Akuntansi Fakultas Ekonomi Universitas Kristen Maranatha Jl. Prof. Drg. Suria Sumantri, MPH No.65 Bandung, 40164, IndonesiaProdi Akuntansi Fakultas Ekonomi Universitas Kristen Maranatha Jl. Prof. Drg. Suria Sumantri, MPH No.65 Bandung, 40164, IndonesiaProdi Akuntansi Fakultas Ekonomi Universitas Kristen Maranatha Jl. Prof. Drg. Suria Sumantri, MPH No.65 Bandung, 40164, IndonesiaThis 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.http://jurnal.unmer.ac.id/index.php/jkdp/article/view/819characteristics of the executive, leverage, tax avoidance |
| spellingShingle | Verani Carolina Maria Natalia Debbianita Debbianita KARAKTERISTIK EKSEKUTIF TERHADAP TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL INTERVENING Jurnal Keuangan dan Perbankan characteristics of the executive, leverage, tax avoidance |
| title | KARAKTERISTIK EKSEKUTIF TERHADAP TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL INTERVENING |
| title_full | KARAKTERISTIK EKSEKUTIF TERHADAP TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL INTERVENING |
| title_fullStr | KARAKTERISTIK EKSEKUTIF TERHADAP TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL INTERVENING |
| title_full_unstemmed | KARAKTERISTIK EKSEKUTIF TERHADAP TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL INTERVENING |
| title_short | KARAKTERISTIK EKSEKUTIF TERHADAP TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL INTERVENING |
| title_sort | karakteristik eksekutif terhadap tax avoidance dengan leverage sebagai variabel intervening |
| topic | characteristics of the executive, leverage, tax avoidance |
| url | http://jurnal.unmer.ac.id/index.php/jkdp/article/view/819 |
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