The Influence of CEO Demography Characteristics, Profitability and the Quality of External Auditors on Tax Aggressiveness of Family Firm’s


Authors : Amelia Meidyawati; Fardinal

Volume/Issue : Volume 8 - 2023, Issue 3 - March

Google Scholar : https://bit.ly/3TmGbDi

Scribd : https://bit.ly/42p9Yzj

DOI : https://doi.org/10.5281/zenodo.7754591

Abstract : This study aims to determine the effect of CEO demographic characteristics, profitability, and quality of external auditors on tax aggressiveness. The dependent variable in this study is tax aggressiveness and the independent variables in this study are characteristics of demographic CEO, profitability, and External Auditor Quality (KAE). This research is a quantitative study using secondary data and has a sample of 66 manufacturing companies published by the Indonesia Stock Exchange during 2016-2020 with documentation techniques. The data used are obtained from financial reports and annual reports listed on the Indonesia Stock Exchange. Data analysis was carried out by classical assumption test and hypothesis testing using STATA multiple regression method as a statistical analysis tool. The results of this study prove that CEO Demographic Characteristics and External Auditor Quality have an insignificant positive effect on Tax Aggressiveness, while Profitability has a significant negative effect on Tax Aggressiveness.

Keywords : CEO Demography Characteristics, Profitability, External Auditor Quality, Tax Aggressiveness.

This study aims to determine the effect of CEO demographic characteristics, profitability, and quality of external auditors on tax aggressiveness. The dependent variable in this study is tax aggressiveness and the independent variables in this study are characteristics of demographic CEO, profitability, and External Auditor Quality (KAE). This research is a quantitative study using secondary data and has a sample of 66 manufacturing companies published by the Indonesia Stock Exchange during 2016-2020 with documentation techniques. The data used are obtained from financial reports and annual reports listed on the Indonesia Stock Exchange. Data analysis was carried out by classical assumption test and hypothesis testing using STATA multiple regression method as a statistical analysis tool. The results of this study prove that CEO Demographic Characteristics and External Auditor Quality have an insignificant positive effect on Tax Aggressiveness, while Profitability has a significant negative effect on Tax Aggressiveness.

Keywords : CEO Demography Characteristics, Profitability, External Auditor Quality, Tax Aggressiveness.

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