Executive Character and Tax Avoidance Decisions: The Intervening Effect of CEO Overconfidence

Adhitya Putri Pratiwi ()
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Adhitya Putri Pratiwi: Universitas Pamulang, Faculty Of Economic and Business

A chapter in Proceedings of the Conference on SDGs Transformation Through the Creative Economy: Encouraging Innovation and Sustainability (TCEEIS 2023), 2023, pp 226-229 from Springer

Abstract: Abstract This research aims to analyze the indirect relationship between executive character and tax avoidance decisions through CEO’s Overconfidence. Executives with a risk-taker character are considered to tend to be bolder in making decisions regarding tax avoidance to maximize company profits. This research tries to test this by using a population of state-owned companies listed on the Indonesia Stock Exchange for the 2017–2021 period, totaling 38 companies with 10 companies used as research samples using a purposive sampling method. The collected data was processed using path analysis with the e-views 9 statistical tools and a Sobel calculator to carry out a Sobel test. The research results show that executive character influences tax avoidance decisions, CEO’s overconfidence has no influence on tax avoidance decisions and is unable to mediate the direct relationship between executive character and tax avoidance decisions.

Keywords: — CEO’s Overconfidence; Executive Character; Tax Avoidance (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-346-7_42

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DOI: 10.2991/978-94-6463-346-7_42

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