Agus Arianto Toly, Felice Sukintjo, Kathrine Kathrine
{"title":"CEO在税收优惠上的形象重要吗?","authors":"Agus Arianto Toly, Felice Sukintjo, Kathrine Kathrine","doi":"10.21776/ub.jamal.2023.14.2.19","DOIUrl":null,"url":null,"abstract":"Abstrak – Pentingkah Profil CEO dalam Agresivitas Pajak? Tujuan Utama – Penelitian ini bertujuan memberikan bukti lebih lanjut terkait pengaruh profil CEO terhadap agresivitas pajak. Metode – Penelitian menggunakan metode regresi Weighted Least Square . Sampel penelitian mencakup perusahaan sektor non-finansial di Bursa Efek Indonesia dengan market cap terbesar tahun 2019-2021. Temuan Utama – Terdapat Indikator profil CEO, yaitu generasi dan kewarganegaraan turut mempengaruhi kecenderungan perilaku agresivitas pajak. Generasi CEO yang lebih tinggi berkaitan pada timbulnya agresivitas pajak yang lebih tinggi. Selain itu, CEO yang berasal dari warga negara lokal cenderung terlibat pada praktik agresivitas pajak. Implikasi Teori dan Kebijakan – Implementasi teori upper echelon dalam penelitian ini menjurus kepada CEO dengan profil tertentu dapat berpengaruh terhadap risk appetite pajak perusahaan. Hal ini dapat menjadi pertimbangan yang dapat disesuaikan dengan preferensi pemegang saham dalam menentukan susunan direksi. Kebaruan Penelitian – Penelitian ini memberikan bukti baru mengenai pengaruh profil CEO terhadap agresivitas pajak. Abstract – Are CEO Profiles Important in Tax Aggressiveness? Main Purpose – This research aims to provide further evidence regarding the influence of CEO profiles on tax aggressiveness. Method – The research uses the Weighted Least Square regression method. The research sample includes non-financial sector companies on the Indonesia Stock Exchange with the largest market cap in 2019-2021. Main Findings – There are CEO profile indicators, namely generation and nationality, which also influence the tendency for tax-aggressive behavior. A higher CEO generation is related to a higher incidence of tax aggressiveness. In addition, CEOs who are local citizens tend to be involved in tax-aggressive practices. Theory and Practical Implications - Implementing upper-echelon theory in this research leads to CEOs with specific profiles that can influence the company's tax risk appetite. These findings can be a consideration that can be adjusted to shareholder preferences in determining the composition of the board of directors. Novelty – This research provides new evidence regarding the influence of CEO profiles on tax aggressiveness.","PeriodicalId":30764,"journal":{"name":"Jurnal Akuntansi Multiparadigma","volume":"63 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"PENTINGKAH PROFIL CEO DALAM AGRESIVITAS PAJAK?\",\"authors\":\"Agus Arianto Toly, Felice Sukintjo, Kathrine Kathrine\",\"doi\":\"10.21776/ub.jamal.2023.14.2.19\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Abstrak – Pentingkah Profil CEO dalam Agresivitas Pajak? Tujuan Utama – Penelitian ini bertujuan memberikan bukti lebih lanjut terkait pengaruh profil CEO terhadap agresivitas pajak. Metode – Penelitian menggunakan metode regresi Weighted Least Square . Sampel penelitian mencakup perusahaan sektor non-finansial di Bursa Efek Indonesia dengan market cap terbesar tahun 2019-2021. Temuan Utama – Terdapat Indikator profil CEO, yaitu generasi dan kewarganegaraan turut mempengaruhi kecenderungan perilaku agresivitas pajak. Generasi CEO yang lebih tinggi berkaitan pada timbulnya agresivitas pajak yang lebih tinggi. Selain itu, CEO yang berasal dari warga negara lokal cenderung terlibat pada praktik agresivitas pajak. Implikasi Teori dan Kebijakan – Implementasi teori upper echelon dalam penelitian ini menjurus kepada CEO dengan profil tertentu dapat berpengaruh terhadap risk appetite pajak perusahaan. Hal ini dapat menjadi pertimbangan yang dapat disesuaikan dengan preferensi pemegang saham dalam menentukan susunan direksi. Kebaruan Penelitian – Penelitian ini memberikan bukti baru mengenai pengaruh profil CEO terhadap agresivitas pajak. Abstract – Are CEO Profiles Important in Tax Aggressiveness? Main Purpose – This research aims to provide further evidence regarding the influence of CEO profiles on tax aggressiveness. Method – The research uses the Weighted Least Square regression method. The research sample includes non-financial sector companies on the Indonesia Stock Exchange with the largest market cap in 2019-2021. Main Findings – There are CEO profile indicators, namely generation and nationality, which also influence the tendency for tax-aggressive behavior. A higher CEO generation is related to a higher incidence of tax aggressiveness. In addition, CEOs who are local citizens tend to be involved in tax-aggressive practices. Theory and Practical Implications - Implementing upper-echelon theory in this research leads to CEOs with specific profiles that can influence the company's tax risk appetite. These findings can be a consideration that can be adjusted to shareholder preferences in determining the composition of the board of directors. 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Abstrak – Pentingkah Profil CEO dalam Agresivitas Pajak? Tujuan Utama – Penelitian ini bertujuan memberikan bukti lebih lanjut terkait pengaruh profil CEO terhadap agresivitas pajak. Metode – Penelitian menggunakan metode regresi Weighted Least Square . Sampel penelitian mencakup perusahaan sektor non-finansial di Bursa Efek Indonesia dengan market cap terbesar tahun 2019-2021. Temuan Utama – Terdapat Indikator profil CEO, yaitu generasi dan kewarganegaraan turut mempengaruhi kecenderungan perilaku agresivitas pajak. Generasi CEO yang lebih tinggi berkaitan pada timbulnya agresivitas pajak yang lebih tinggi. Selain itu, CEO yang berasal dari warga negara lokal cenderung terlibat pada praktik agresivitas pajak. Implikasi Teori dan Kebijakan – Implementasi teori upper echelon dalam penelitian ini menjurus kepada CEO dengan profil tertentu dapat berpengaruh terhadap risk appetite pajak perusahaan. Hal ini dapat menjadi pertimbangan yang dapat disesuaikan dengan preferensi pemegang saham dalam menentukan susunan direksi. Kebaruan Penelitian – Penelitian ini memberikan bukti baru mengenai pengaruh profil CEO terhadap agresivitas pajak. Abstract – Are CEO Profiles Important in Tax Aggressiveness? Main Purpose – This research aims to provide further evidence regarding the influence of CEO profiles on tax aggressiveness. Method – The research uses the Weighted Least Square regression method. The research sample includes non-financial sector companies on the Indonesia Stock Exchange with the largest market cap in 2019-2021. Main Findings – There are CEO profile indicators, namely generation and nationality, which also influence the tendency for tax-aggressive behavior. A higher CEO generation is related to a higher incidence of tax aggressiveness. In addition, CEOs who are local citizens tend to be involved in tax-aggressive practices. Theory and Practical Implications - Implementing upper-echelon theory in this research leads to CEOs with specific profiles that can influence the company's tax risk appetite. These findings can be a consideration that can be adjusted to shareholder preferences in determining the composition of the board of directors. Novelty – This research provides new evidence regarding the influence of CEO profiles on tax aggressiveness.
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