No Woman, No Tax Avoidance? A Study on CEO Gender in Indonesia

Rahmayanti, Ella; Nuraini, A; Maryasih, Lilis; Achyar, Dzakiyy Hadiyan

doi:10.1109/sibf56821.2022.9939674

Cited by 4 publications

(4 citation statements)

References 18 publications

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“…Furthermore, CEO gender, as represented by the coefficient 1.288 and the probability t_statistics 0.002, suggests a positive effect on tax avoidance for listed non-finance firms in Nigeria during the study period. Previous research by Rahmayanti, Nuraini, Maryasih, and Achyar (2022) suggests that female CEOs have greater risk aversion and a stronger ethical orientation. Female CEOs may be more hesitant to engage in aggressive tax avoidance strategies that raise ethical concerns or draw negative attention from stakeholders.…”

Section: Robust Regression Analysismentioning

confidence: 92%

Chief Executive Officer (Ceo) Attributes and Tax Avoidance Insight From Listed Non-Financial Firms in Nigeria

Faith Ogagaoghene, OBAROLO,

Associate Professor (Mrs.) Mary JOSIAH,

Associate Prof. Omimi Ejoor ATU

2023

Int. j. manag. entrep. res

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The study mainly examined the effect of chief executive officers’ attribute on tax avoidance of listed non-financial firms in Nigeria. To achieve this objective, this study specifically tests the hypothesis that chief executive officers’ attributes in the context of chief executive officers’ tenure, chief executive officers’ ownership, chief executive officers’ gender and chief executive officers’ nationality significantly affects tax avoidance over a 10year time frame (2012 – 2021) for non-financial listed firms in Nigeria. This study is anchored on the Upper Echelon Theory noting that the key concept of the upper echelon theory is that the company reflects its chief executive officer. Robust regression analysis technique was employed to test the formulated hypotheses after fulfilling the necessary conditions for obtaining non-spurious regression estimates. Specifically, the result reveals mixed evidence suggesting that the effect of chief executive officers’ attribute on tax avoidance depends on the observed or unobserved traits. Particularly, the result suggests that higher ownership rights owned by the chief executive officer reduces the level of tax avoidance of listed non-finance firms in Nigeria. Therefore, this study recommends among others that to optimize the non-debt tax saving strategy, management must develop a culture within the organization that values responsible tax planning and encourages chief executive officers’ to actively consider the non-debt tax shield as a strategic tool. Further, management team should promote transparency and open communication about tax strategies, ensuring that tax planning is integrated into overall business decision-making processes. Keywords: Chief Executive Officer Attribute, Tax Avoidance, Robust Regression, Upper Echelon Theory.

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Section: Robust Regression Analysismentioning

confidence: 92%

Chief Executive Officer (Ceo) Attributes and Tax Avoidance Insight From Listed Non-Financial Firms in Nigeria

Faith Ogagaoghene, OBAROLO,

Associate Professor (Mrs.) Mary JOSIAH,

Associate Prof. Omimi Ejoor ATU

2023

Int. j. manag. entrep. res

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“…Meningkatnya persentase peran wanita dalam perusahaan menandakan bahwa wanita memegang peran penting dalam perusahan. (Rahmayanti et al, 2022).…”

Section: Pendahuluanunclassified

“…Gender merupakan salah satu karakteristik keberagaman dewan yang merupakan konsep memandang perbedaan antara pria dan wanita berdasarkan perspektif nonbiologis seperti aspek budaya, sosial, perilaku, dan alam (Ibrahim et al, 2021). Gender dalam penelitian ini adalah jumlah wanita yang berada dalam posisi dewan direksi dengan tugas utamanya adalah berperan penting dalam proses pengambilan keputusan perusahaan (Rahmayanti et al, 2022).…”

Section: Genderunclassified

“…Sutrisno & Fella (2019) melanjutkan, wanita mempunyai pengetahuan, keterampilan, dan pengalaman yang berbeda dibandingkan direksi pria, sehingga hal ini dapat meningkatkan kehadiran wanita dalam direksi dan dapat meningkatkan sumber daya talenta perusahaan untuk mendorong keunggulan operasional serta menghadirkan wawasan dan perspektif baru dalam proses pengambilan keputusan. Mendukung hal ini, Rahmayanti et al (2022) menyatakan dalam penelitiannya, dewan direksi wanita mempunya pendidikan yang tinggi untuk pengambilan keputusan yang akan berdampak pada pengurangan masalah keagenan dan mempunyai sifat yang cenderung menghindari risiko, memiliki standar moral dan etika yang tinggi dalam meningkatkan efisiensi dalam pengambilan keputusan, sehingga akan berdampak pada peningkatan nilai perusahaan.…”

Section: Genderunclassified

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Gender, Dividen Tunai Dan Nilai Perusahaan Pada Perusahaan Kesehatan Yang Terdaftar Di Bursa Efek Indonesia Pada Krisis Covid-19

Rahmayanti

2023

JAATB

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This research aims to find out whether gender and cash dividends influence company value. This research was conducted on Health sector companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2020 Covid-19 period. The population in this study was 13 companies and the sample in this study was 6 companies using purposive sampling as the sampling method. Data collection is carried out through financial report data published on the official IDX website, namely www.idx.co.id. The research results showed that gender had a negative effect on firm value, cash dividends had a positive effect on firm value, and liquidity as a control variable had a positive effect on firm value.

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Do more masculine-faced CEOs reflect more tax avoidance? Evidence from Indonesia

Harymawan

Anridho

Minanurohman

et al. 2023

Cogent Business & Management

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No Woman, No Tax Avoidance? A Study on CEO Gender in Indonesia

Cited by 4 publications

References 18 publications

Chief Executive Officer (Ceo) Attributes and Tax Avoidance Insight From Listed Non-Financial Firms in Nigeria

Chief Executive Officer (Ceo) Attributes and Tax Avoidance Insight From Listed Non-Financial Firms in Nigeria

Gender, Dividen Tunai Dan Nilai Perusahaan Pada Perusahaan Kesehatan Yang Terdaftar Di Bursa Efek Indonesia Pada Krisis Covid-19

Do more masculine-faced CEOs reflect more tax avoidance? Evidence from Indonesia

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