Jurnal Ekonomi
Vol 26, No 2 (2021): July 2021

Effect of CEO Characteristics Toward Tax Aggressiveness: Overview of Indonesia Family Firms

Rachmawati Meita Oktaviani, Kukrit Wicaksono, (Unknown)



Article Info

Publish Date
18 Jun 2021

Abstract

This study aims to examine the relationship between CEO tenure and risk preferences) toward tax aggressiveness of Indonesia family firms. Tax Aggressiveness in this study became the dependent variable, meanwhile the independent variables consisted of CEO tenure and CEO risk preferences. Profitability is also included in the study as a control variable. The family companies listed on IDX during 2016 to 2019 period are used as sample of this research. The data collection method used purposive sampling. The total sample that can be collected through this method is 70 samples with 280 observations. This study uses a panel data regression analysis model with a random effect model estimation model. The results obtained through the regression test indicate that the tenure and risk preferences of the CEO have an effect toward tax aggressiveness.

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Journal Info

Abbrev

EJE

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi is intended to be the journal for publishing articles reporting the results of economics research. Jurnal Ekonomi invites manuscripts on the various topics include, but are not limited to, topics covered include: Business Studies, Ethics Education Issues, Entrepreneurship Services, ...