PENGARUH KARAKTERISTIK CEO, KOMISARIS INDEPENDEN, DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK

Abstract

This research aims to determine the influence of CEO narcissism,
CEO tenure, independent commissioner and audit quality against tax avoidance
on companies registered in the non-financial sector. CEO narcissism
was measured by scoring the photo of CEO in annual report, CEO tenure
was measured from the length of the CEO’s term, independent commissioner
was measured by the number of independent commissioners divided
by the total commissioner within the company. While audit quality was
measured using a dummy variable where score 1 was given was for companies
audited by the big four accountant firms and 0 for companies audited
by non-big four accountant firms meanwhile the tax avoidance was measured
using an ETR proxy. This research used secondary data in fom of
annual reports of non-financial sector companies listed on the Indonesia
Stock Exchange in the year 2016–2018. The results of this research show
that: (1) the CEO of narcissism has no effect on the tax avoidance, (2) the
CEO tenure has a significant positive influence on the tax avoidance, (3)
independent commissioner has no influence on the tax avoidance, and (4)
audit quality has a significant positive influence on the tax avoidance.