ARTICLE
TITLE

The Influence of CEO’s Demographic Characteristics on Tax Aggressiveness in Family Firm

SUMMARY

This research aims to analyze how the educational background, tenure, and gender of Chief Executive Officer (CEO) affect tax aggressiveness in a family firm. Independent varia­bles comprise the educational background, tenure, and gender of CEO while tax aggres­sive­­ness plays as dependent variable. In addition to those three parameters, the controlled variable also includes leverage and profitability. Population and sample of this research were taken from family firms registered in the Indonesian Stock Exchange during 2013 - 2016. With the purposive sampling, the number of total samples and sampling units in this research are 42 and 168, respectively. Furthermore, documentation techniques manifested in financial state­ment and annual report are used as data collection method where panel data regression with a fixed effect model is employed for statistical analysis. The present results demonstrate that the educational background and profitability significantly give a negative effect on the tax aggressiveness whereas the tenure and leverage considerably contribute to a positive conse­quence in the tax aggressiveness. Interestingly, it is shown that the gender factor does not substantially influence the tax aggressiveness.

 Articles related

Valentina Stan    

A retailer can improve consumer loyalty to a store by identifying and implementing a suitable marketing strategy, which must start with proper understanding of the factors that influence shoppers choice behavior. Several empirical studies on buying behav... see more


Theuns Pelser, Anita Groenewald, Hein Prinsloo    

The feedlot industry is the main beef producer in South Africa and falls in the category of Small Businesses. For these small business enterprises to be successful in an industry subjected to fierce competition, it is necessary to be innovative in a mark... see more


Lê Ng?c Liêm,Nguy?n Th? Trang Nhung DOI: 10.26459/jed.v113i14.3655    

This paper studies on the relationship between Americans’ job satisfaction and their demographic factors based on General Social Survey (known as GSS) data set conducted by The National Opinion Research Center (NORC) in 2010. The purpose of this research... see more


Marco Scholtz,Melville Saayman,Martinette Kruger    

AbstractThe aim of this study was to identify the determinants of demand of visitors for the Kruger National Park (KNP) during a recession. From 355 questionnaires, the results revealed the following determinants that influenced visitors’ demand for the ... see more


Rodrigo García Arancibia    

Among the problems associated with family alcohol consumption is the effect on household resource distribution, with a larger incidence in those households that are socially more vulnerable. This study examines the influence that household socioeconomic ... see more