Proceedings of the 2016 Global Conference on Business, Management and Entrepreneurship

Executives Characters, Gender and Tax Avoidance: A Study on Manufacturing Companies in Indonesia

Authors
Nova Novita
Corresponding Author
Nova Novita
Available Online August 2016.
DOI
https://doi.org/10.2991/gcbme-16.2016.15How to use a DOI?
Keywords
Tax Avoidance, Gender, executives character
Abstract
This paper investigates the effect of executives character and gender on corporate tax avoidance. Gender in this research is measured by dummy variable, executives character is measured by the company risk, while tax avoidance is measured by the cash effective tax rate. Data analyzed consisted of 20 manufacturing companies from 2009-2014, and this research used 120 observations. The results showed that the executive character negatively affect tax avoidance. While male executives in this study proved to be more courageous in taking tax avoidance risk, when compared with women executives. Although executives character at the companies are basically a risk taker, in the case of tax avoidance, they tend to be more cautious because of Taxes Law. This may be explained that reputation is damaged due to violation of tax rules is not outweighed by the benefits form tax avoidance.
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Proceedings
2016 Global Conference on Business, Management and Entrepreneurship
Part of series
Advances in Economics, Business and Management Research
Publication Date
August 2016
ISBN
978-94-6252-268-8
ISSN
2352-5428
DOI
https://doi.org/10.2991/gcbme-16.2016.15How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Nova Novita
PY  - 2016/08
DA  - 2016/08
TI  - Executives Characters, Gender and Tax Avoidance: A Study on Manufacturing Companies in Indonesia
BT  - 2016 Global Conference on Business, Management and Entrepreneurship
PB  - Atlantis Press
SN  - 2352-5428
UR  - https://doi.org/10.2991/gcbme-16.2016.15
DO  - https://doi.org/10.2991/gcbme-16.2016.15
ID  - Novita2016/08
ER  -