PENGARUH KUALITAS MANAJER PAJAK TERHADAP PENGHINDARAN PAJAK DENGAN ETIKA MACHIAVELLIAN SEBAGAI PEMEDIASI

Estralita Trisnawati, Roy Sembel, Juniati Gunawan, Waluyo Waluyo

Abstract


This study aims to examine the effect of tax managers' quality on tax avoidance
of manufacturing industry firms listed on the Indonesia Stock Exchange with
machiavellian ethics as intervening. Using path analysis model with WarpPLS 5.0. This study examined the primary data for tax manager qualities and machiavellian ethics obtained from 103 tax managers working in manufacturing industry firms at IDX and secondary data from financial statements for tax avoidance. There are 10 tax avoidance indicators used as a proxy. This study gives results that the quality of tax managers have a significant positive effect on Machiavellian ethics. However, machiavellian ethics can not mediate the influence of tax manager quality on tax avoidance.


Keywords


the quality of tax managers, machiavellian ethics, tax avoidance, path analysis

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DOI: http://dx.doi.org/10.24912/je.v22i3.280

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