Hubungan CEO Overconfidence dengan Penghindaran Pajak

• Main Authors: Nurul Hidhayana, -, Novrys Suhardianto, -
• Format: Article PeerReviewed
• Language: Indonesian; English; Indonesian
• Published: Universitas Jenderal Soedirman 2021
• Subjects: H Social Sciences; HJ Public Finance; HJ2240-5908 Revenue. Taxation. Internal revenue
• Online Access: https://repository.unair.ac.id/118612/1/NovrysS_Karil016_Hubungan-CEO.pdf; https://repository.unair.ac.id/118612/2/Novrys_Similarity16_Hubungan-CEO.pdf; https://repository.unair.ac.id/118612/3/Novrys_KualitasKaril-16.pdf; https://repository.unair.ac.id/118612/; http://jos.unsoed.ac.id/index.php/sar/article/view/3097; https://doi.org/10.20884/1.sar.2021.6.1.3097
• Institution: Universitas Airlangga

he purpose of this study was to analyze the relationship between CEO overconfidence and tax avoidance. This study uses overinvestment to measure the level of overconfidence of a company CEO. The tax avoidance is measured by the Effective Tax Ratio (ETR). This study uses 567 observations from non-fin...