The Effect of Managerial Ability on Corporate Tax Avoidance

DOI

10.2991/aprish-18.2019.42How to use a DOI?

Keywords

tax avoidance; managerial ability; manager

Abstract

Managerial ability is one of the factors that affect firm strategy and performance. However, most prior studies do not consider these managerial effects on firms. Hence, this paper used Data Envelope Analysis to see whether managers with higher ability can affect corporate tax avoidance. Using panel data from a sample of 172 public firms in Indonesia for five years, this study finds that the higher the managerial ability, the lower the tax avoidance practices occurring in the firm. This result is robust in several sensitivity tests

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Rissa Alfatine Prakosa
AU  - Dahlia Sari
PY  - 2019/10
DA  - 2019/10
TI  - The Effect of Managerial Ability on Corporate Tax Avoidance
BT  - Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)
PB  - Atlantis Press
SP  - 323
EP  - 331
SN  - 2352-5398
UR  - https://doi.org/10.2991/aprish-18.2019.42
DO  - 10.2991/aprish-18.2019.42
ID  - Prakosa2019/10
ER  -