Executives Characters, Gender and Tax Avoidance: A Study on Manufacturing Companies in Indonesia

Nova Novita

22 citations0/0 files storedGlobal Conference on Business, Management and Entrepreneurship (GCBME)

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Corporate Taxation and Avoidance Taxation and Legal Issues Taxation and Compliance Studies

Abstract

This paper investigates the effect of executives character and gender on corporate tax avoidance.Gender in this research is measured by dummy variable, executives character is measured by the company risk, while tax avoidance is measured by the cash effective tax rate.Data analyzed consisted of 20 manufacturing companies from 2009-2014, and this research used 120 observations.The results showed that the executive character negatively affect tax avoidance.While male executives in this study proved to be more courageous in taking tax avoidance risk, when compared with women executives.Although executives character at the companies are basically a risk taker, in the case of tax avoidance, they tend to be more cautious because of Taxes Law.This may be explained that reputation is damaged due to violation of tax rules is not outweighed by the benefits form tax avoidance.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 22 citations exist upstream.

References

1979Prospect Theory: An Analysis of Decision under Risk 1988Prospect theory: An analysis of decision under risk 2011Gender and Corporate Finance: Are Male Executives Overconfident Relative to Female Executives?2009Corporate Tax Avoidance and Firm Value 1997Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data 2010CFO Gender and Accruals Quality 2003Do Female Mutual Fund Managers Manage Differently?2012CEO Gender, Corporate Risk-Taking, and the Efficiency of Capital Allocation

Cited by

2021The influence factors of tax avoidance in Indonesia 2023Does CEO early-life famine experience affect corporate tax avoidance? Evidence from China 2022The Effect of Sales Growth, Responsibility, and Institutional Ownership on Tax Avoidance with Profitability as Moderating Variables

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.