Research Article
Does Executive Character, Independent Commissioner, and Fixed Assets Intensity Effected Tax Aggressiveness With Earnings Management as Role Moderated: Panel Data Regression Analysis
@INPROCEEDINGS{10.4108/eai.4-11-2022.2328762, author={Imam Hidayat and Tubagus Ismail and Muhamad Taqi and Agus Solikhan Yulianto}, title={Does Executive Character, Independent Commissioner, and Fixed Assets Intensity Effected Tax Aggressiveness With Earnings Management as Role Moderated: Panel Data Regression Analysis}, proceedings={Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia}, publisher={EAI}, proceedings_a={ICOSTELM}, year={2023}, month={9}, keywords={executive character independent commissioner fixed asset intensity tax aggressiveness earnings management}, doi={10.4108/eai.4-11-2022.2328762} }- Imam Hidayat
Tubagus Ismail
Muhamad Taqi
Agus Solikhan Yulianto
Year: 2023
Does Executive Character, Independent Commissioner, and Fixed Assets Intensity Effected Tax Aggressiveness With Earnings Management as Role Moderated: Panel Data Regression Analysis
ICOSTELM
EAI
DOI: 10.4108/eai.4-11-2022.2328762
Abstract
This research has been conducted by means of determining the Effect of Executive Character, Independent Commissioner, and Fixed Assets. In this case of the research, the aggressive speed of Tax Intensity and Earning Management have been taken part as variables that have moderating role in several pharmaceutical business companies that officially listed along the last 5 years periode of time-it is 2016-2020-on official Stocl Exchange of Indonesia website (IDX). The reasearcher has applied purposive sampling technique to opt the 8 pharmaceutical business companies to represent the existed total population by means of obtaining secondary data. Besides, the data panel regression has been avail oneself of conducting the process of data analysis. As the results, there have been found that The Character of the Executive and Independent Commissioner has shown negative and not noteworthy effect towards the term of Aggressiveness of Tax. However, another finding that can be explained is, The Fixed Assets Intensity provides a definite and noteworthy effect towards the Tax Aggressiveness Move. Furthermore, as the results that have been showed, through Moderation Test, it can be explained that the Earnings Management is unable to opt its position as an encourage variable that probably uplift or enfeeble the existing both relationship between Executive Character,and the Intensity of Fixed Assets towards the move of Tax Aggressiveness.
