Pengaruh Narsisme CEO, Keberagaman Gender, Intensitas Modal Dan Profitabilitas Terhadap Penghindaran Pajak Perusahaan
DOI:
https://doi.org/10.37385/msej.v7i1.9972Keywords:
Capital intensity, CEO Narcissism, Corporate Tax Avoidance, Gender Diversity, ProfitabilityAbstract
Riset ini menelaah bagaimana sifat narsistik CEO, komposisi gender dewan direksi, intensitas kapital, dan kinerja profitabilitas mempengaruhi perilaku penghindaran pajak pada perusahaan consumer cyclicals yang tercatat di Bursa Efek Indonesia pada 2024. Studi ini mengadopsi perspektif kuantitatif dengan memanfaatkan secondary data dari annual report dan financial statement 93 perusahaan yang dipilih via purposive sampling berdasarkan kriteria spesifik. CEO narcissism diestimasi melalui unobtrusive visual analysis foto CEO, sementara gender diversity direpresentasikan oleh proporsi female directors. Capital intensity dihitung dari rasio fixed assets terhadap total assets, dan profitability diwakili Return on Assets (ROA). Tax avoidance diproksikan menggunakan Effective Tax Rate (ETR). Analisis mencakup descriptive statistics, classical assumption tests, dan multiple linear regression. Hasil mengindikasikan CEO narcissism berasosiasi negatif signifikan terhadap tax avoidance; gender diversity tidak menunjukkan efek signifikan, sedangkan capital intensity dan profitability secara robust mendorong peningkatan penghindaran pajak. Temuan ini menegaskan bahwa leadership traits dan financial profile perusahaan adalah determinan esensial dalam strategi perpajakan.
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