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VOL. 9, ISSUE 2 (2024)
The influence of CEO power on corporate tax avoidance with the institusional ownership as a moderating variable
Authors
Berta Sari, Aditya Septiani, Etna Nur Afri Yuyetta
Abstract
The research discusses the influence of CEO power on corporate tax
avoidance practices with institutional ownership as a moderating variable. The
population of this research is non- cyclical consumer sector companies listed
on the Indonesia Stock Exchange in 2020-2022. Sample determination was carried
out using purposive sampling technique. The samples collected were 51 companies
with an observation period of 3 years, resulting in a total of 153 samples. The
hypothesis was tested using Moderated Regression Analysis (MRA) with SPSS 25.
The CEO has an important role in making decisions related to company strategy,
including tax management. This research focuses on the Consumer Non Cyclical
sector in Indonesia with the aim of examining the influence of CEO power on tax
avoidance with the role of institutional ownership in moderating this
relationship. The research results show that CEO power influences corporate tax
avoidance practices, where CEOs with greater power tend to have lower levels of
tax avoidance. In addition, institutional ownership moderates the relationship
between CEO power and corporate tax avoidance practices, indicating the
important role of institutional shareholders in monitoring CEO tax-related
actions. This research is expected to provide a better understanding of the
relationship between CEO power, institutional ownership, and corporate tax
avoidance practices in Indonesia.
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Pages:96-100
How to cite this article:
Berta Sari, Aditya Septiani, Etna Nur Afri Yuyetta "The influence of CEO power on corporate tax avoidance with the institusional ownership as a moderating variable". International Journal of Advanced Scientific Research, Vol 9, Issue 2, 2024, Pages 96-100
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