Research Article
Innovation, Earning Management, and CEO Profiles Against Tax Avoidance
@INPROCEEDINGS{10.4108/eai.18-12-2023.2349797, author={R. Rosiyana Dewi and Rakendro Wijayanto and Syamsu Rizal and Salwa Hayati}, title={Innovation, Earning Management, and CEO Profiles Against Tax Avoidance}, proceedings={Proceedings of the 1st UHAMKA International Conference on Economics and Business, UHICEB 2023, 18-19 December 2023, Jakarta, Indonesia}, publisher={EAI}, proceedings_a={UHICEB}, year={2024}, month={11}, keywords={innovation earning management ceo profile tax avoidance}, doi={10.4108/eai.18-12-2023.2349797} }- R. Rosiyana Dewi
Rakendro Wijayanto
Syamsu Rizal
Salwa Hayati
Year: 2024
Innovation, Earning Management, and CEO Profiles Against Tax Avoidance
UHICEB
EAI
DOI: 10.4108/eai.18-12-2023.2349797
Abstract
This study aims to analyze the influence of innovation, earnings management, and the profile of the CEO, consisting of age, tenure, and ability, on tax avoidance. This study conducted observations over three years, from 2019 through 2021, utilizing secondary data extracted from the companies' annual reports. This study focused on firms in the primary consumer sector listed on the Indonesia Stock Exchange (IDX). A purposive sampling approach was employed to select a sample comprising 108 data points across 36 companies. For hypothesis testing, the study applied panel data regression analysis using the eViews 9 software. This study was able to confirm four out of the five proposed hypotheses. Specifically, it found that innovation, earnings management, and the length of service of the CEO positively influence tax avoidance activities. Conversely, the age and competence of the CEO were observed to have a detrimental impact on tax avoidance. This study is a combination of previous research and adds a control variable for company size.
