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

Kukrit Wicaksono; Rachmawati Meita Oktaviani

doi:10.24912/je.v26i2.745

Authors

Kukrit Wicaksono Department of Accounting, Faculty of Economy, Stikubank University, Semarang, Indonesia
Rachmawati Meita Oktaviani Department of Accounting, Faculty of Economy, Stikubank University, Semarang, Indonesia

DOI:

https://doi.org/10.24912/je.v26i2.745

Keywords: CEO tenure, CEO risk preferences, tax aggressiveness, family firms.

Abstract

This study aims to examine the relationship between CEO tenure and risk preferences) toward tax aggressiveness of Indonesian 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.

Author Biographies

Kukrit Wicaksono, Department of Accounting, Faculty of Economy, Stikubank University, Semarang, Indonesia

wicaksonoxkukrit@gmail.com

Rachmawati Meita Oktaviani, Department of Accounting, Faculty of Economy, Stikubank University, Semarang, Indonesia

rachmawati@gmail.com

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