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

DOI

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.

Copyright

© 2016, 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/).

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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  - Proceedings of the 2016 Global Conference on Business, Management and Entrepreneurship
PB  - Atlantis Press
SP  - 92
EP  - 95
SN  - 2352-5428
UR  - https://doi.org/10.2991/gcbme-16.2016.15
DO  - 10.2991/gcbme-16.2016.15
ID  - Novita2016/08
ER  -