The CEO Characteristics Factors Toward Tax Aggressiveness Of Family Companies In Indonesia

Rachmawati Meita Oktaviani; Kukrit Wicaksono; Sunarto Sunarto; Ceacilia Srimindarti

doi:10.24912/ja.v26i1.817

Authors

Rachmawati Meita Oktaviani Department of Accounting, Faculty of Economics and Bussiness, University of Stikubank, Semarang, Indonesia
Kukrit Wicaksono Department of Accounting, Faculty of Economics and Bussiness,Universityof Stikubank, Semarang
Sunarto Sunarto Department of Accounting, Faculty of Economics and Bussiness,Universityof Stikubank, Semarang
Ceacilia Srimindarti Department of Accounting, Faculty of Economics and Bussiness,Universityof Stikubank, Semarang

DOI:

https://doi.org/10.24912/ja.v26i1.817

Keywords: CEO Educational Background; Tenure; Risk Preferences; Tax Aggressiveness.

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.

Author Biographies

Rachmawati Meita Oktaviani, Department of Accounting, Faculty of Economics and Bussiness, University of Stikubank, Semarang, Indonesia

meitarachma@edu.unisbank.ac.id

Kukrit Wicaksono, Department of Accounting, Faculty of Economics and Bussiness,Universityof Stikubank, Semarang

KukritWicaksono@gmail.com

Sunarto Sunarto, Department of Accounting, Faculty of Economics and Bussiness,Universityof Stikubank, Semarang

Sunarto@gmail.com

Ceacilia Srimindarti, Department of Accounting, Faculty of Economics and Bussiness,Universityof Stikubank, Semarang

CeaciliaSrimindarti@gmail.com

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