The CEO Characteristics Factors Toward Tax Aggressiveness of Family Companies in Indonesia

Rachmawati, Meita Oktaviani and Ceacilia, Sri Mindarti and Sunarto, Sunarto and Kukrit, Suryo Wicaksono The CEO Characteristics Factors Toward Tax Aggressiveness of Family Companies in Indonesia. Jurnal Akuntansi/Volume XXVI, No. 01 January 2022: 61-75.

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Abstract

This study examines the relationship between the characteristics of the CEO that has an effect toward tax aggressiveness of family companies in Indonesia. Purposive sampling is done to get samples, there are 70 samples with 280 total observations. Estimation model test is used in determining the proper estimation model regression, after all, REM is chosen as the estimation model. The study results that CEO tenure and risk preferences has an effect toward tax aggressiveness of family companies while educational background of CEO has no significant effect toward tax aggressiveness. More than 95% of companies in Indonesia are family companies. Government should do any actions to maximize state tax revenue. This study adds CEO risk preference as the development of prior research in order to examine another variable that might has an effect toward tax aggressiveness of family companies in Indonesia.

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Faculty / Institution:	Fakultas Ekonomika dan Bisnis
Depositing User:	Fakultas Ekonomi
Date Deposited:	21 Sep 2022 06:38
Last Modified:	21 Sep 2022 06:38
URI:	https://eprints.unisbank.ac.id/id/eprint/8661

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