Pengaruh Karakteristik Ceo, Komisaris Independen, Dan Kualitas Audit Terhadap Penghindaran Pajak

Abstract

This research aims to determine the influence of CEO narcissism,CEO tenure, independent commissioner and audit quality against tax avoidanceon companies registered in the non-financial sector. CEO narcissismwas measured by scoring the photo of CEO in annual report, CEO tenurewas measured from the length of the CEO’s term, independent commissionerwas measured by the number of independent commissioners dividedby the total commissioner within the company. While audit quality wasmeasured using a dummy variable where score 1 was given was for companiesaudited by the big four accountant firms and 0 for companies auditedby non-big four accountant firms meanwhile the tax avoidance was measuredusing an ETR proxy. This research used secondary data in fom ofannual reports of non-financial sector companies listed on the IndonesiaStock Exchange in the year 2016–2018. The results of this research showthat: (1) the CEO of narcissism has no effect on the tax avoidance, (2) theCEO tenure has a significant positive influence on the tax avoidance, (3)independent commissioner has no influence on the tax avoidance, and (4)audit quality has a significant positive influence on the tax avoidance.

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“…Based on the tests that have been carried out in this study, the third hypothesis, which states that the CEO narcissism variable has an influence on tax avoidance, is rejected and the third alternative hypothesis is accepted. This is in accordance with research conducted by Doho and Santoso (2020) and Amran and Mira (2020), which state that CEO narcissism has no effect on tax avoidance. Even though a CEO has a high level of narcissism, he will not manipulate the company's financial statements.…”

Pengaruh Narsisme Ceo Dan Arus Kas Bebas Terhadap Kinerja Perusahaan

“…Pengungkapan kecintaan pada diri sendiri merupakan salah satu keunikan dengan sisi gelap yang sangat cocok dimiliki oleh seorang CEO (Doho & Santoso, 2020;Muttiarni et al, 2022): Skor foto CEO pada annual report, dengan kriteria sebagai berikut: Skor 1 = Foto CEO tidak ada Skor 2 = Foto CEO dengan 1 atau lebih rekan eksekutif lain. Skor 3 = Foto sendiri CEO dengan ukuran kurang dari setengah halaman.…”

Pengaruh Kualitas Audit, Kompensasi Rugi Fiskal, Dan Pertumbuhan Aset Terhadap Tax Avoidance

“…Sedangkan senilai 0.899992 hasil dati t tabel < t hitung 2.00488. maka dapat ditarik kesimpulan bahwa kualitas audit tidak berpengaruh secara signifikan terhadap tax avoidance. dari KAP the big four maupun bukan KAP the big four sama-sama bekerja sesuai dengan standar audit yang telah ditetapkan, secara professional sehingga tidak menjamin suatu perusahaan dapat atau tidak melakukan tax avoidance Hal ini sejalan dengan penelitian (Suryani, 2021) yang menyatakan bahwa kualitas audit tidak berpengaruh terhadap tax avoidance ,namun Berbeda dengan hasil penelitian dari (Doho & Santoso, 2020) yang menyatakan bahwa kualitas audit berpengaruh positif terhadap tax avoidance.…”