PENGARUH KARAKTERISTIK CEO TERHADAP AGRESIVITAS PAJAK DALAM PERUSAHAAN KELUARGA

Kukrit Wicaksono

Abstract


Penelitian ini bertujuan untuk menguji hubungan latar belakang pendidikan dan gender Chief Executive Officer (CEO) terhadap agresivitas pajak pada perusahaan keluarga. Agresivitas pajak pada penelitian ini menjadi variabel dependen, sementara itu variabel independen terdiri dari latar belakang pendidikan dan gender CEO. Profitability juga disertakan dalam penelitian sebagai variabel kontrol. Populasi dan sampel penelitian ini diambil dari perusahaan keluarga yang terdaftar di IDX selama periode 2016 hingga 2019. Metode pengumpulan data menggunakan purposive sampling. Total sampel yang dapat dikumpulkan sebanyak70 sampel dengan total 280 observasi. Penelitian ini menggunakan model analisis regresi data panel dengan model estimasi fixed effect model. Hasil uji regresi tersebut menunjukkan bahwa latar belakang pendidikan dan gender CEO berpengaruh terhadap agresivitas pajak.


Keywords


Latar Belakang Pendidikan CEO; Gender CEO; Agresivitas Pajak;

References


Abele, A. E., & Wojciszke, B. (2014). Communal and agentic content in social cognition: A dual perspective model. In Advances in Experimental Social Psychology (1st ed., Vol. 50). Elsevier Inc. https://doi.org/10.1016/B978-0-12-800284-1.00004-7

Aliani, K. (2014). CEO characteristics and corporate tax planning evidence from US companies. International Journal of Managerial and Financial Accounting, 6(1), 49–59. https://doi.org/10.1504/IJMFA.2014.060508

Anwar, M. (2015). Filsafat Pendidikan. Jakarta: Kencana.

Bhagat, S., Bolton, B. J., & Subramanian, A. (2012). CEO Education, CEO Turnover, and Firm Performance. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.1670219

Charness, G., & Gneezy, U. (2012). Strong Evidence for Gender Differences in Risk Taking. Journal of Economic Behavior and Organization, 83(1), 50–58. https://doi.org/10.1016/j.jebo.2011.06.007

Darmawan, I., & Sukartha, I. (2014). Pengaruh Penerapan Corporate Governance, Leverage, Roa, Dan Ukuran Perusahaan Pada Penghindaran Pajak. E-Jurnal Akuntansi, 9(1), 143–161.

Duan, T., Ding, R., Hou, W., & Zhang, J. Z. (2018). The burden of attention: CEO publicity and tax avoidance. Journal of Business Research, 87(0), 90–101. https://doi.org/10.1016/j.jbusres.2018.02.010

Dunbar, A., Higgins, D. M., Phillips, J. D., Plesko, G. A., Dunbar, A., Higgins, D. M., … Plesko, G. A. (2016). What Do Measures of Tax Aggressiveness Measure ? Introduction. National Tax Association, 103.

Dwiyanti, I. A. I., & Jati, I. K. (2019). Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity pada Penghindaran Pajak. E-Jurnal Akuntansi, 27, 2293. https://doi.org/10.24843/eja.2019.v27.i03.p24

Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2010). The effects of executives on corporate tax avoidance. Accounting Review, 85(4), 1163–1189. https://doi.org/10.2308/accr.2010.85.4.1163

Eagly, A. H., & Johannesen-Schmidt, M. C. (2001). The Leadership Styles of Women and Men doi:10.1111/0022-4537.00241. Journal of Social Issues, 57(4), 781–797. Retrieved from http://www.blackwell-synergy.com/doi/abs/10.1111/0022-4537.00241

Faccio, M., Marchica, M.-T., & Mura, R. (2012). CEO Gender, Corporate Risk-Taking, and the Efficiency of Capital Allocation. SSRN Electronic Journal, 1–51. https://doi.org/10.2139/ssrn.2021136

Frank, Mary Margaret; Lynch, Luann J.; Rego, S. O. (2009). Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting.

Ghozali, Imam;Ratmono, D. (2017). Analisis Multivariat Dan Ekonomometrika. Semarang: Badan Penerbit Universitas Diponegoro Semarang.

Gujarati, D. N. (2003). Basic Econometrics

Hambrick, D. C., Mason, P. A. (1984). Echelons : of Reflection The Its Organization as Top a. Academy of Management Review, 9(2), 193–206.

Hariyanto, F., & Utomo, D. C. (2018). Pengaruh Corporate Governance dan Kompensasi Eksekutif Terhadap Agresivitas Pajak (Studi Empiris Perusahaan Jasa Sektor Keuangan yang Terdaftar di BEI Tahun 2014 - 2016). Diponegoro Journal of Accounting, 7(4), 1–14.

Harto, P. & Hanafi, U. (2014). Analisis Pengaruh Kompensasi Eksekutif, Kepemilikan Saham Eksekutif Dan Preferensi Risiko Eksekutif Terhadap Penghindaran Pajak Perusahaan. Diponegoro Journal of Accounting, 3(2), 1162–1172.

Ho, Simon S.M., Li, A. Y., Tam, K., & Zhang, F. . (2015). Ho , S . S . M ., Li , A . Y ., Tam , K . and Zhang , F . F . ( 2015 ) CEO Gender ,. In Prevention (Vol. 127).

Kementrian Keuangan RI. (2020). Apbn Kita 2019. Kemenkeu.Go.Id, (April), 82. Retrieved from https://www.kemenkeu.go.id/media/14243/apbn-kita-januari-2020.pdf

Martinez, A. L., & Ramalho, G. C. (2014). Family Firms and Tax Aggressiveness in Brazil. International Business Research, 7(3), 129–136. https://doi.org/10.5539/ibr.v7n3p129

Novita, N. (2016). Executives Characters, Gender and Tax Avoidance: A Study on Manufacturing Companies in Indonesia. 15, 92–95. https://doi.org/10.2991/gcbme-16.2016.15

Pohan, C. A. (2013). Manajemen Perpajakan. Jakarta: Gramedia.

Porter, M. E. (1990). Books by competitive strategy.

Price Waterhouse Cooper (PwC). (2014). Survey bisnis keluarga 2014. November 2014, (November), 1–35. Retrieved from https://www.pwc.com/id/en/publications/assets/indonesia-report-family-business-survey-2014.pdf

Putri, V. R., & Putra, B. I. (2017). Pengaruh Leverage, Profitability, Ukuran Perusahaan Dan Proporsi Kepemilikan Institusional Terhadap Tax Avoidance. Jurnal Manajemen Dayasaing, 19(1), 1. https://doi.org/10.23917/dayasaing.v19i1.5100

Richardson, G. A., & Lanis, R. (2012). Corporate Social Responsibility and Tax Aggressiveness. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.1904002

Richardson, G., & Lanis, R. (2007). Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia. Journal of Accounting and Public Policy, 26(6), 689–704. https://doi.org/10.1016/j.jaccpubpol.2007.10.003

Ross, S. A; Westerfield, R. W.; Jordan, B. D.; Liim, J.; Tan, R. (2015). Pengantar Keuangan Perusahaan. Jakarta: Salemba Empat.

Sekaran, Uma; Bougie, R. (2017). Metodologi Penelitian Bisnis. Jakarta: Salemba Empat.

Shintya Devi, D. A. N., & Krisna Dewi, L. G. (2019). Pengaruh Profitabilitas pada Agresivitas Pajak dengan Pengungkapan CSR Sebagai Variabel Moderasi. E-Jurnal Akuntansi, 27, 792. https://doi.org/10.24843/eja.2019.v27.i01.p29

Verbeek, M. (2007). A Guide to Modern Econometrics. Прикладная Эконометрика, 4(8), 125–132.

Yuwono & Fuad. (2019). Pengaruh Corporate Governance Dan Kompensasi Eksekutif Terhadap Agresivitas Pajak. Diponegoro Journal of Accounting, 8(3), 1–12.


Refbacks

  • There are currently no refbacks.


Copyright (c) 2021 JURNAL AKUNTANSI

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Creative Commons License
Jurnal Akuntansi by Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Siliwangi is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Based on a work at http://jurnal.unsil.ac.id/index.php/jak.

Jurnal Akuntansi Visitor Counter JAK Stats