APAKAH PENGHINDARAN PAJAK PENTING BAGI NARSISME DIREKTUR UTAMA?

Permata Ayu Widyasari, Melia Priscila Gunawan

Abstract


Abstrak - Apakah Penghindaran Pajak Penting bagi Narsisme Direktur Utama?

Tujuan Utama - Penelitian ini menguji pengaruh narsisme direktur utama terhadap penghindaran pajak.

Metode – Penelitian ini menggunakan analisis regresi linear berganda. Adapun sampel penelitian adalah perusahan terindeks BEI yang tidak terkena pajak final selama tahun 2019 -2021.

Temuan Utama - Hasil penelitian menemukan bahwa narsisme direktur utama tidak berpengaruh terhadap penghindaran pajak. Direktur utama lebih memilih menghindari sanksi perpajakan untuk mempertahankan reputasinya. Selain itu, kebijakan pengampunan pajak dapat merubah motivasi direktur ttama.

Implikasi Teori dan Kebijakan – Teori upper echelon tidak lagi relevan dalam menggambarkan fenomena direktur utama yang narsis dalam aspek praktek penghindaran pajak. Pada sisi lainnya, berdasarkan teori efek jera ekonomi, pengampunan pajak dan pertukaran informasi keuangan otomatis antarnegara dapat merubah prioritas direktur utama.

Kebaruan Penelitian – Penelitian ini menganalisis sikap narsisme direktur utama menggunakan teori upper echelon dan teori efek jera ekonomi.

 

Abstract - Is Tax Avoidance Important for Chief Director Narcissism?

Main Purpose - This study examined the effect of the chief director's narcissism on tax evasion.

Method – This study used multiple linear regression analysis. The research sample was IDX-indexed companies not subject to final tax during 2019-2021.

Main Findings - The study found that the chief director's narcissism does not affect tax evasion. The chief director preferred to avoid tax sanctions to maintain his reputation. In addition, the tax amnesty policy could change the motivation of the chief director.

Theory and Practical Implications – The upper echelon theory is no longer relevant in describing the phenomenon of the narcissistic chief director in tax avoidance practice. On the other hand, based on the theory of the economic deterrent effect, tax amnesty and the automatic exchange of financial information between countries can change the priority of the chief director.

Novelty – This study analyzes the narcissism of the chief director using the upper echelon and economic deterrent effect theory.


Keywords


direktur utama; penghindaran pajak; teori efek jera ekonomi; teori upper echelon

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DOI: http://dx.doi.org/10.21776/ub.jamal.2023.14.1.01

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