CEO overconfidence, tax avoidance, and education foundation
Companies use tax avoidance to maximize after-tax income. This study examines whether CEO overconfidence has a positive effect to tax avoidance, and whether education foundation as a moderating variable strengthens or weakens that effect. Many studies on tax avoidance only focus on CSR activities in...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Universitas Islam Indonesia
2020-01-01
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| Series: | Jurnal Akuntansi dan Auditing Indonesia |
| Subjects: | |
| Online Access: | https://journal.uii.ac.id/JAAI/article/view/13657 |
| _version_ | 1828925233987321856 |
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| author | Kurnia Indah Sumunar Luluul Jannah Darlin Aulia |
| author_facet | Kurnia Indah Sumunar Luluul Jannah Darlin Aulia |
| author_sort | Kurnia Indah Sumunar |
| collection | DOAJ |
| description | Companies use tax avoidance to maximize after-tax income. This study examines whether CEO overconfidence has a positive effect to tax avoidance, and whether education foundation as a moderating variable strengthens or weakens that effect. Many studies on tax avoidance only focus on CSR activities in general and do not analyze the role of CEO in decision making. Using panel datasets from 305 companies in Indonesia from 2013-2017 that obtained from Thomson Reuters, the results show that CEO overconfidence has a significant positive effect on tax avoidance, and education foundation weakens the positive effect of CEO overconfidence on tax avoidance. With the role of CEO overconfidence, companies will do tax avoidance because CEO overconfidence can use their strong policy preferences to make decisions. |
| first_indexed | 2024-12-13T23:11:22Z |
| format | Article |
| id | doaj.art-94055d134339470a9bb23506791d03ba |
| institution | Directory Open Access Journal |
| issn | 1410-2420 |
| language | English |
| last_indexed | 2024-12-13T23:11:22Z |
| publishDate | 2020-01-01 |
| publisher | Universitas Islam Indonesia |
| record_format | Article |
| series | Jurnal Akuntansi dan Auditing Indonesia |
| spelling | doaj.art-94055d134339470a9bb23506791d03ba2022-12-21T23:28:06ZengUniversitas Islam IndonesiaJurnal Akuntansi dan Auditing Indonesia1410-24202020-01-012329910510.20885/jaai.vol23.iss2.art49278CEO overconfidence, tax avoidance, and education foundationKurnia Indah Sumunar0Luluul Jannah1Darlin Aulia2STIE Media Nusantara Citra, Jakarta, IndonesiaSTIE Media Nusantara Citra, Jakarta, IndonesiaSTIE Media Nusantara Citra, Jakarta, IndonesiaCompanies use tax avoidance to maximize after-tax income. This study examines whether CEO overconfidence has a positive effect to tax avoidance, and whether education foundation as a moderating variable strengthens or weakens that effect. Many studies on tax avoidance only focus on CSR activities in general and do not analyze the role of CEO in decision making. Using panel datasets from 305 companies in Indonesia from 2013-2017 that obtained from Thomson Reuters, the results show that CEO overconfidence has a significant positive effect on tax avoidance, and education foundation weakens the positive effect of CEO overconfidence on tax avoidance. With the role of CEO overconfidence, companies will do tax avoidance because CEO overconfidence can use their strong policy preferences to make decisions.https://journal.uii.ac.id/JAAI/article/view/13657ceo overconfidencetax avoidanceeducation foundation |
| spellingShingle | Kurnia Indah Sumunar Luluul Jannah Darlin Aulia CEO overconfidence, tax avoidance, and education foundation Jurnal Akuntansi dan Auditing Indonesia ceo overconfidence tax avoidance education foundation |
| title | CEO overconfidence, tax avoidance, and education foundation |
| title_full | CEO overconfidence, tax avoidance, and education foundation |
| title_fullStr | CEO overconfidence, tax avoidance, and education foundation |
| title_full_unstemmed | CEO overconfidence, tax avoidance, and education foundation |
| title_short | CEO overconfidence, tax avoidance, and education foundation |
| title_sort | ceo overconfidence tax avoidance and education foundation |
| topic | ceo overconfidence tax avoidance education foundation |
| url | https://journal.uii.ac.id/JAAI/article/view/13657 |
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