PENGARUH KARAKTERISTIK CEO TERHADAP AGRESIVITAS PAJAK DALAM PERUSAHAAN KELUARGA

Kukrit Wicaksono, Rachmawati Meita Oktaviani

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;

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DOI: https://doi.org/10.37058/jak.v1i1.3019

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