CEO characteristics and corporate tax planning evidence from US companies

Aliani, Khaoula

doi:10.1504/ijmfa.2014.060508

Cited by 16 publications

(33 citation statements)

References 26 publications

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“…These results are the same as those shown by research by (Goldman et al, 2017), and (Astutik et al, 2020). Upper Echelons Theory shows that the more complex a decision, the more important personal characteristics of decision makers such as age, tenure and special expertise (Aliani, 2014). Tax aggressiveness that is manifested through tax planning or tax avoidance or other things that minimize the company's tax burden is one of the financial decisions faced by a CEO.…”

Section: Discussionsupporting

confidence: 75%

“…However in (Hariyanto et al, 2018), and(Yuwono et al, 2019), the tenure of the CEO is stated to have no effect on corporate tax aggressiveness. The same result also occurs in (Aliani, 2014), who also proves that the CEO tenure is not significant for tax planning and (Hanafi et al, 2014), who also revealed that the CEO tenure is not significant for tax avoidance.…”

Section: Introductionsupporting

confidence: 53%

“…(Frank et al, 2009), states that tax aggressiveness is reflected in efforts to regulate the tax burden in such a way through tax planning, tax avoidance, and even tax evasion. According to (Ross et al, 2015), one of the proxies of tax aggressiveness is Cash Effective Tax Rates (CETR) and can be calculated by using its formula as following: CEO tenure which describes how long a person has been in the CEO position, proxied measured by how many years the CEO has served (Aliani, 2014). The information can be seen in annual report of company.…”

Section: Methodsmentioning

confidence: 99%

“…The upper echelons theory stresses the importance of the manager's role within the firm. According to this theory, the manager can influence the value creation of firms through his style of management and personal skills (Aliani, 2014). Basically, the characteristics of the upper echelon are divided into two, namely psychological and observable (Astutik et al, 2020).…”

Section: Theoritical Reviewmentioning

confidence: 99%

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Effect of CEO Characteristics Toward Tax Aggressiveness: Overview of Indonesia Family Firms

Wicaksono

Oktaviani²

2021

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This study aims to examine the relationship between CEO tenure and risk preferences) toward tax aggressiveness of Indonesia family firms. Tax Aggressiveness in this study became the dependent variable, meanwhile the independent variables consisted of CEO tenure and CEO risk preferences. Profitability is also included in the study as a control variable. The family companies listed on IDX during 2016 to 2019 period are used as sample of this research. The data collection method used purposive sampling. The total sample that can be collected through this method is 70 samples with 280 observations. This study uses a panel data regression analysis model with a random effect model estimation model. The results obtained through the regression test indicate that the tenure and risk preferences of the CEO have an effect toward tax aggressiveness.

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Section: Discussionsupporting

confidence: 75%

Section: Introductionsupporting

confidence: 53%

Section: Methodsmentioning

confidence: 99%

Section: Theoritical Reviewmentioning

confidence: 99%

See 2 more Smart Citations

Effect of CEO Characteristics Toward Tax Aggressiveness: Overview of Indonesia Family Firms

Wicaksono

Oktaviani²

2021

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“…In retrospect to a CEO's characteristics, Aliani (2014) mentioned that can influence tax planning and that new tax contexts could be developed. This study in the USA could possibly be reflected in cases of developing countries that are coping to extend their procedures, and mechanics in business towards innovation, disclosure and conformity with the market's prerequisites.…”

Section: Literature Reviewmentioning

confidence: 99%

The phenomenon of tax evasion and undeclared work in Greece. Causes and the role of control mechanisms

Lois

Drogalas

Karagiorgos

et al. 2020

IJMFA

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The purpose of this paper is to investigate tax evasion through undeclared work incidents. It examines low taxation ethics observed from citizens and relates then to evasion levels connected to undeclared work. The research introduces a number of factors including different business sectors, a country's economic, sociological and political conditions. Furthermore, it investigates the phenomenon compared to inadequacies in state taxation and auditing mechanisms, as well as undeclared work's different types. The research was conducted in the second biggest industrial and economic centre of Greece in public administration organisations and accounting offices. The sample responded to closed questions questionnaire and the results showed that the low insurance and taxation ethics levels demonstrating by citizens are related most variables mentioned above. Overall, the study makes several

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