Hubungan CEO Overconfidence dengan Penghindaran Pajak

Nurul Hidhayana, - and Novrys Suhardianto, - (2021) Hubungan CEO Overconfidence dengan Penghindaran Pajak. SAR (Soedirman Accounting Review) : Journal of Accounting and Business;, 6 (1). pp. 50-62. ISSN pISSN: 2541-6839, eISSN: 2598-0718

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he purpose of this study was to analyze the relationship between CEO overconfidence and tax avoidance. This study uses overinvestment to measure the level of overconfidence of a company CEO. The tax avoidance is measured by the Effective Tax Ratio (ETR). This study uses 567 observations from non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period and uses STATA 14.0 software to analyze the data. The results of the analysis show that CEO overconfidence has a positive relationship with tax avoidance. Companies that have CEO overconfidence tend to be involved in regulating corporate taxes which leads to tax avoidance activities. Thus, this study succeeded in proving that the more overconfident a CEO is, the more aggressive the tax avoidance will be.

Item Type: Article
Uncontrolled Keywords: CEO overconfidence, overinvestment, penghindaran pajak, effective tax ratio
Subjects: H Social Sciences
H Social Sciences > HJ Public Finance
H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ2240-5908 Revenue. Taxation. Internal revenue
Divisions: 04. Fakultas Ekonomi dan Bisnis > Akuntansi
Nurul Hidhayana, -NIM041611333280
Novrys Suhardianto, -NIDN0021058303
Depositing User: Tn Sugeng Riyanto
Date Deposited: 14 Nov 2022 00:18
Last Modified: 14 Nov 2022 00:18
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