Pengaruh Inventory Intensity, Karakter Eksekutif, Karakteristik CEO Terhadap Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) pada Tahun 2016-2020

Dudi Pratomo, Muhamad Rafki Nazar, Rifqi Aziz Pratama

Abstract


Tax avoidance avoidance is an effort by taxpayers to reduce the amount of tax payable without violating the applicable tax provisions by exploiting the weaknesses listed in the Taxation Law and Regulations. In Indonesia, it is very possible for taxpayers to reduce the tax burden, because the tax collection system in Indonesia uses a self-assessment system. This study aims to analyze and examine the effect of Inventory Intensity, Executive Character, CEO Tenure, and CEO Narcissism on Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The sampling technique used was purposive sampling and obtained 42 sample companies with a period of 5 (five) years so that 210 samples were obtained in this study. The data analysis method in this study is panel data regression analysis using the software Eviews 10. Based on the results of this study, it was found that the Inventory Intensity, Executive Character, CEO Tenure, and CEO Narcissism variables simultaneously influence tax avoidance. While partially Inventory Intensity and Executive Character have a positive effect on Tax Avoidance, meanwhile CEO Tenure and CEO Narcissism have no effect on Tax Avoidance.


Keywords


CEO Narcissism; CEO Tenure; Executive Character; Inventory Intensity; Tax Avoidance

Full Text:

PDF

References


Al-Shammari, M., Rasheed, A., & Al-Shammari, H. A. 2019. CEO narcissism and corporate social responsibility: Does CEO narcissism affect CSR focus? Journal of Business Research, 104, 106–117.

Anggriantari, C. D., & Purwantini, A. H. 2020. Pengaruh Profitabilitas, Capital Intensity, Inventory Intensity, dan Leverage Pada Penghindaran Pajak. Journal Unimma.

Anindyka, D. 2018. Pengaruh Leverage (DAR), Capital Intensity dan Inventory Intensity Terhadap Tax Avoidance (studi pada perusahaan Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2015). Journal Information, 10, 1–16.

Anisa, H., & Prasetya, E. R. 2021. Pengaruh Good Corporate Governance, Leverage, Capital Intensity Dan Inventory Intensity Terhadap Tax Avoidance. Journal UNPAM, VOL 1(NO 1).

Artinasari, N. 2018. Pengaruh Profitabilitas, Leverage, Likuidittas, Capital Intensity Dan Inventory Intensity Terhadap Tax Avoidance. Jurnal Ilmu Dan Riset Akuntansi (JIRA), VOL 7(NO 8).

Berto, A., & Pratomo, D. 2021. Pengaruh Komite Audit Dan Karakter Eksekutif Terhadap Tax Avoidance Dengan Leverage, Sales Growth, Dan Profitabilitas Sebagai Variabel Kontrol.

Butje, S., & Tjondro, E. 2014. Pengaruh Karakteristik Eksekutif dan Koneksi Politik Terhadap Tax Avoidance. Tax & Accounting Review, 4(1), 1–9.

Doho, S. Z., & antoso, E. B. 2020. Pengaruh Karakteristik Ceo, Komisaris Independen, Dan Kualitas Audit Terhadap Penghindaran Pajak. Media Akuntansi Dan Perpajakan Indonesia, 1(2), 169–184.

Dwiyanti, I. A. I. 2019. Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity pada Penghindaran Pajak. E-Jurnal Akuntansi, VOL 27(NO 3).

Ekaputra, R. M. R., & Husna, A. 2020. Pengaruh Karakter Eksekutif, Capital Intensity, dan Kepemilikan Keluarga Terhadap Tax Avoidance. Jurnal Ilmiah Akuntansi Dan Finansial Indonesia, VOL 3(NO 2).

Goldman, N. ., Powers, K., & Williams, B. 2017. How Does CEO Tenure Affect Corporate Income Tax Planning and Financial Reporting Decisions?

Hsieh, T.-S., Wang, Z., & Demirkan, S. 2018. Overconfidence and tax avoidance: The role of CEO and CFO interaction. Journal of Accounting and Public Policy, 37, 241–253.

Kartana, I. W., & Wulandari, N. G. A. S. 2018. Pengaruh Karakter Eksekutif, Karakteristik Perusahaan Dan Corporate Governance Terhadap Tax Avoidance. Kumpulan Riset Akuntansi, VOL 10(NO 1).

Nengsih, H. 2018. Pengaruh Karakter Eksekutif, Profitabilitas Dan Ukuran Perusahaan Terhadap Tax Avoidance (studi Kasus Pada Perusahaan Manufaktur Subsektor Consumer Goods Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2012-2016) | Nengsih | eProceedings of Management.

pajak.go.id. 2021. Laporan Tahun 2020.

Praptidewi. 2016). Pengaruh Karakteristik Eksekutif Dan Kepemilikan Keluarga Pada Tax Avoidance Perusahaan. Retrieved January 12, 2022, from https://ojs.unud.ac.id.

Triswidyaria, H., & Pratomo, D. 2021. Pengaruh transfer pricing dan karakter eksekutif terhadap tax avoidance. Jurnal Akuntansi Aktual, VOL 8(NO 1).

Ulfa, & Khusnita, E. 2021. Pengaruh CEO Tenure, Capital Intensity, Dan Ukuran Perusahaan Terhadap Tax Avoidance. Eprints. https://eprints.umm.ac.id.




DOI: http://dx.doi.org/10.33087/jiubj.v22i3.2871

Refbacks

  • There are currently no refbacks.


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

ADRESS JOURNAL

JURNAL ILMIAH UNIVERSITAS BATANGHARI JAMBI (JIUBJ)
Published by Lembaga Penelitian dan Pengabdian kepada Masyarakat
Adress: Jl.Slamet Ryadi, Broni-Jambi, Kec.Telanaipura, Kodepos: 36122, email: jiubj.unbari@gmail.com, Phone: 0741-670700

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