Executives Characters, Gender and Tax Avoidance: A Study on Manufacturing Companies in Indonesia
- Nova Novita
- Corresponding Author
- Nova Novita
Available Online August 2016.
- https://doi.org/10.2991/gcbme-16.2016.15How to use a DOI?
- Tax Avoidance, Gender, executives character
- 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.
- 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 -