{"title":"The Effect of Managerial Ability on Corporate Tax Avoidance","authors":"Rissa Alfatine Prakosa, D. Sari","doi":"10.2991/aprish-18.2019.42","DOIUrl":null,"url":null,"abstract":"Managerial ability is one of the factors that affect firm strategy and performance. However, most prior studies do not consider these managerial effects on firms. Hence, this paper used Data Envelope Analysis to see whether managers with higher ability can affect corporate tax avoidance. Using panel data from a sample of 172 public firms in Indonesia for five years, this study finds that the higher the managerial ability, the lower the tax avoidance practices occurring in the firm. This result is robust in several sensitivity tests. Keywords— tax avoidance; managerial ability; manager","PeriodicalId":111073,"journal":{"name":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","volume":"93 1110 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"4","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2991/aprish-18.2019.42","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 4
Abstract
Managerial ability is one of the factors that affect firm strategy and performance. However, most prior studies do not consider these managerial effects on firms. Hence, this paper used Data Envelope Analysis to see whether managers with higher ability can affect corporate tax avoidance. Using panel data from a sample of 172 public firms in Indonesia for five years, this study finds that the higher the managerial ability, the lower the tax avoidance practices occurring in the firm. This result is robust in several sensitivity tests. Keywords— tax avoidance; managerial ability; manager
京公网安备 11010802042870号
京ICP备2023020795号-1
分享
求助内容：
应助结果提醒方式：
扫码关注我们
