Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Vol. 19 No. 1 (2024): JANUARI

PENGARUH KARAKTERISTIK CEO, CEO OVERCONFIDENCE, DAN BLOCKHOLDER OWNERSHIP TERHADAP KEPATUHAN PAJAK

Fahira, Anggia (Unknown)
Hasnawati (Unknown)
Hervina (Unknown)



Article Info

Publish Date
31 Jan 2024

Abstract

The low level of tax compliance that occurs in Indonesia causes a lot of losses to the State. The low level of tax compliance requires a reliable understanding of the field. This research explains several problem formulations, including whether CEO characteristics influence tax compliance, whether CEO overconfidence influences tax compliance, and finally whether blockholder ownership influences tax compliance. The population used in this study uses companies listed on the Kompas 100 index on the Indonesian Stock Exchange. Researchers took samples using purposive sampling method with a total of 156 samples. Then, for the analysis used is multiple regression analysis. The results obtained in this research are that CEO education on CEO characteristics has a positive effect on tax compliance, CEO compensation on CEO characteristics has no positive effect on tax compliance, CEO overconfidence has a negative effect on tax compliance. blockholder ownership has no positive effect on tax compliance.

Copyrights © 2024






Journal Info

Abbrev

jipak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik (JIPAK) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2006, two times a year (January & July). JIPAK is ready to receive manuscripts on any aspect related to Information Systems, Taxation, ...