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All Journal Indonesian Management and Accounting Research
Suryoyudanto, Mahaji
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Economics, Econometrics & Finance

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The Effect of Characteristic CEO and Innovation on Tax Avoidance Dewi, R.Rosiyana; Suryoyudanto, Mahaji; Atsil Vinandra, Farras
Indonesian Management and Accounting Research Vol. 22 No. 2 (2023): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

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Abstract

This study aims to examine the influence of CEO characteristics consisting of CEO overconfidence, CEO compensation, CEO attributes, and innovation towards tax avoidance. The population in this study is a company listed on the Indonesia Stock Exchange in the primary consumer sector for the 2017-2021 period using the purposive sampling method, which obtained 165 samples. This research is classified as a quantitative research conducted to test the hypothesis. The test results in this study accept three of the six hypotheses proposed. Variables CEO tenure, and innovation have a positive effect on tax avoidance. Meanwhile, CEO overconfidence, CEO compensation, and CEO age have no effect on tax avoidance.
Co-Authors Atsil Vinandra, Farras Dewi, R.Rosiyana