Proceedings of the Conference on SDGs Transformation through the Creative Economy: Encouraging Innovation and Sustainability (TCEEIS 2023)

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

Authors
Adhitya Putri Pratiwi1, *
1Faculty Of Economic and Business, Universitas Pamulang, Accounting Studi Program, South Tangerang, Indonesia
*Corresponding author. Email: dosen02053@unpam.ac.id
Corresponding Author
Adhitya Putri Pratiwi
Available Online 11 January 2024.
DOI
10.2991/978-94-6463-346-7_42How to use a DOI?
Keywords
— CEO’s Overconfidence; Executive Character; Tax Avoidance
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.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the Conference on SDGs Transformation through the Creative Economy: Encouraging Innovation and Sustainability (TCEEIS 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
11 January 2024
ISBN
978-94-6463-346-7
ISSN
2352-5428
DOI
10.2991/978-94-6463-346-7_42How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Adhitya Putri Pratiwi
PY  - 2024
DA  - 2024/01/11
TI  - Executive Character and Tax Avoidance Decisions: The Intervening Effect of CEO Overconfidence
BT  - Proceedings of the Conference on SDGs Transformation through the Creative Economy: Encouraging Innovation and Sustainability (TCEEIS 2023)
PB  - Atlantis Press
SP  - 226
EP  - 229
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-346-7_42
DO  - 10.2991/978-94-6463-346-7_42
ID  - Pratiwi2024
ER  -