Executive Character, gender and tax avoidance
STIE Indonesia Banking School
This study aims to provide empirical evidence about the effects of gender and executive character to corporate tax avoidance. Gender in this study was measured through a dummy variable, executive character is measured by the companys risk while tax evasion is measured through the effective tax rate. Data analyzed consisted of 20 manufacturing companies from 2009-2014, in order to obtain 120 observations. The results showed that the more risk taker manager, even more lower the level of aggressiveness of corporate tax evasion. The test results of gender shows that men are more daring in taking action tax evasion, as compared to women. This study explains that although a company manager has a risk taker manager, but related to tax avoidance very careful. This may be explained, that reputation is damaged due to violation of tax rules is not outweighed by the benefits form tax avoidance.
Topic: Financial Management and Accounting