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Research Paper | Accounting | Indonesia | Volume 6 Issue 10, October 2017

Influence of Executive Characteristics and Duality of Chief Executive Officer to Tax Avoidance

Ade Elza Surachman

Abstract: This study aims to analyze the influence of executive characters and the duality of Chief Executive Officer against tax avoidance with profitability as a control variable. Tax avoidance measure using the effective proxy tax rate (ETR). The population of this research is companies and automotive sub-sector manufacturing components listed on Indonesia Stock Exchange 2011-2016. Sample determination was done by purposive sampling technique. The analysis method used panel data regression analysis with the help of Eviews 7.2 program with model specification test through Chow test, Hausman test and Lagrange Multiplier test (LM). Furthermore, the classical assumption test and hypothesis testing performed. The results of this study indicate that the characteristics of executives and the duality of Chief Executive Officer significantly influence tax avoidance. Partial test results indicate that executive characteristics have a positive effect on tax avoidance. However, the duality of the Chief Executive Officer has no significant effect on tax avoidance.

Keywords: Effective Tax Rate ETR, Panel Data, Executives Characteristic, Tax Avoidance

Edition: Volume 6 Issue 10, October 2017,

Pages: 1671 - 1677

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