KARAKTERISTIK EKSEKUTIF TERHADAP TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL INTERVENING
Prodi Akuntansi Fakultas Ekonomi Universitas Kristen Maranatha
Jl. Prof. Drg. Suria Sumantri, MPH No.65 Bandung, 40164, Indonesia
Korespondensi dengan Penulis:
Verani Carolina: Telp. +62 22 201 2186 Ext.1528; Fax.+62 22 201 7625
This research aimed to examine the influence of the executive characteristic on corporate tax avoidance. Risk taker’s executive tended to be more courageous and aggressive in taking decision related to the tax. On the contrary, the risk averse executive tended to be carefully (Low, 2006). This research used leverage as intervening variable. Therefore, there was an assumption that the executive characteristic determined the corporate leverage which then influenced their tax avoidance in the company. Manufacturing companies which were listed in Indonesia Stock Exchange during the period 2010-2012 were used as samples. This research used purposive sampling method to select the sample with the criteria as follows: they were listed in Indonesia Stock Exchange during the period of 2010-2012, they made a profit during the period of 2010-2012, and they used rupiah as reporting currency. Data was processed using path analysis and the result showed that the executive characteristic had an impact on corporate tax avoidance with leverage as the intervening variable. The result of this research could be used for the investors to assess the corporate tax avoidance before they made a decision, and also for the policy makers to detect the corporate tax avoidance.
Keywords: characteristics of the executive, leverage, tax avoidance