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All Journal AJIE (Asian Journal of Innovation and Entrepreneurship) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Prosiding SNAST Jurnal Ekonomi Jurnal Ekonomi, Bisnis dan Sosial
Heru Tjahjono
Universitas Wijaya Putra
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mechanical Engineering

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Journal : JOURNAL OF APPLIED ACCOUNTING AND TAXATION

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How Does Financial Expertise Moderate the Influence of Local CEOs on Tax Avoidance? Rodhiyah Rodhiyah; Heru Tjahjono; Aminatuzzuhro Aminatuzzuhro
Journal of Applied Accounting and Taxation Vol. 9 No. 1 (2024): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v9i1.7292

Abstract

This research investigates the impact of local CEOs on tax avoidance, considering how CEO financial expertise moderates this influence. Utilizing data from 665 observations of non-financial firms listed on the Indonesia Stock Exchange between 2018 and 2021, the study employs moderated regression analysis (MRA) to assess its hypotheses. Consistent with the upper echelons theory, the findings suggest that local CEOs exert a positive and significant effect on tax avoidance. Conversely, the presence of financial expertise among CEOs appears to mitigate the negative impact of local CEOs on tax avoidance. The Coarsened Exact Matching (CEM) method robustly validates these conclusions. In essence, this study underscores the significance of both CEO locality and financial expertise in shaping corporate tax avoidance behaviour.
Co-Authors Aminatuzzuhro Antoni Antoni Mochammad Muchid Mohammad Sodikin Rodhiyah Rodhiyah Ronaldus Roi Sandoko Yuli Ermawati