CEO characteristics and Tax Aggressiveness in Indonesian Family Firms: The Upper Echelons Theory Perspective
Rachmawati Meita Oktaviani,
Abdul Rohman,
Zulaikha Zulaikha
Abstract:Tax aggressiveness is an effort that companies can undertake to save on tax payments. One of the factors driving why tax aggressiveness is pursued is the presence of CEO. This study emphasizes the characteristics of CEO. Therefore, this study aims to analyze the effect of CEO characteristics on tax aggressiveness based on the upper echelon’s theory perspective. CEO characteristics are divided into CEO tenure, educational background, and gender. CEO tenure in this study is proxied by how long someone has held t… Show more
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