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All Journal Jurnal Ekonomi Jurnal Manajemen Teknologi Jurnal Ilmiah Ranggagading (JIR) TEKMAPRO Journal of Industrial Engineering and Management JAM : Jurnal Aplikasi Manajemen Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Fundamental Management Journal Akuisisi : Jurnal Akuntansi EKONOMIS : Journal of Economics and Business JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Jurnal Penelitian Kelapa Sawit Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA InfoSys Jurnal Manajemen Management Science Research Journal JRAP (Jurnal Riset Akuntansi dan Perpajakan) Eduvest - Journal of Universal Studies Proceeding of International Conference on Entrepreneurship (IConEnt) fundamental management journal International Research Journal of Business Studies
Roy Sembel
BINUS BUSINESS SCHOOL, BINUS UNIVERSITY, JWC Campus, Jl. Hang Lekir I No. 6, Kebayoran Baru, South Jakarta 12120
Aerospace Engineering Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Health Professions Industrial & Manufacturing Engineering Neuroscience Social Sciences

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Journal : Jurnal Ekonomi

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PENGARUH KUALITAS MANAJER PAJAK TERHADAP PENGHINDARAN PAJAK DENGAN ETIKA MACHIAVELLIAN SEBAGAI PEMEDIASI Trisnawati, Estralita; Sembel, Roy; Gunawan, Juniati; Waluyo, Waluyo
Jurnal Ekonomi Vol 22, No 3 (2017): November 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i3.280

Abstract

This study aims to examine the effect of tax managers' quality on tax avoidanceof manufacturing industry firms listed on the Indonesia Stock Exchange withmachiavellian ethics as intervening. Using path analysis model with WarpPLS 5.0. This study examined the primary data for tax manager qualities and machiavellian ethics obtained from 103 tax managers working in manufacturing industry firms at IDX and secondary data from financial statements for tax avoidance. There are 10 tax avoidance indicators used as a proxy. This study gives results that the quality of tax managers have a significant positive effect on Machiavellian ethics. However, machiavellian ethics can not mediate the influence of tax manager quality on tax avoidance.
Co-Authors Adler H. Manurung Adler Haymans Manurung Ali Imron Apriadi, Intan Aristo Purboadji Aziz, Lukmanul Hakim Budhidharma, Valentino DWI SURYANTO Dwi Winarno, Dwi Elly Zunara Erliza Noor Estralita Trisnawati Ferdinand, Ferry Vincenttius Gracia S Ugut Hakim, Dedi Budiman Hardiyanti, Siti Epa Hardiyanto, Arief Tri Hastori, . Hendro Sasongko Hermanto Siregar Hulu, Edison Jaunanda, Meiliana Juniati Gunawan, Juniati Kurniana Maulana, Tb. Nur Ahmad Nurcahyaningsih, Astrika Erlin Oktaviana, Sonya Perdana Wahyu Santosa Retno Yuliati Satriadi, Dharma Sidharta, Juaniva Suhardiono, Suhardiono Sutawidjaya, Ahmad Hidayat Suwandi Suwandi Tarina, Helena Disia Nadia Taufik Raharjo, Taufik Tb. N Ahmad Maulana, Tb. N Ahmad Tridoyo Kusumastanto Yoga Yuniadi Yuliansyah, M. Roby Zainal Zawir Simon, Zainal Zawir