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CEO narcissism, corporate governance, financial distress, and company size on corporate tax avoidance

Author

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  • Nawang Kalbuana
  • Muhamad Taqi
  • Lia Uzliawati
  • Dadan Ramdhani

Abstract

This research aims to confirm the reliability of agency theory as an approach to explaining the impact of CEO narcissism, corporate governance as represented by boards of size and female directors, financial distress, and company size on corporate tax avoidance. In this quantitative study, companies trading on the Indonesia stock exchange in 2017–2021 serve as the population and the research samples. This study uses panel data to integrate concepts, theories, and data on research variables in the investigation of ordinary least squares, random effects, and fixed effects with Stata software. Principals can use panel data-based research with testing to choose agents to run the business. Analyzing panel data is one way to test research that gives more accurate results. According to the first finding, CEO narcissism has a negative impact on corporate tax avoidance; the second finding, the board size had a positive impact on this strategy; the third finding, female directors had a positive impact on this strategy; the fourth finding is that financial distress does not affect this strategy; and on the fifth finding, the company size, the less likely its leaders are to engage in corporate tax avoidance strategies. The results of this study support agency theory in finding empirical evidence about the influence of CEO narcissism, corporate governance, financial distress, and company size on corporate tax avoidance with limitations on sampling in companies listed on the Indonesia Stock Exchange with the LQ 45 category.

Suggested Citation

  • Nawang Kalbuana & Muhamad Taqi & Lia Uzliawati & Dadan Ramdhani, 2023. "CEO narcissism, corporate governance, financial distress, and company size on corporate tax avoidance," Cogent Business & Management, Taylor & Francis Journals, vol. 10(1), pages 2167550-216, December.
    • Handle: RePEc:taf:oabmxx:v:10:y:2023:i:1:p:2167550
    DOI: 10.1080/23311975.2023.2167550
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    Cited by:

    1. Syed Taha Fraz Haider Kazmi & Burhan Rasheed & Zohair Farooq Malik & Amer Shakeel & Muhammad Gulzar, 2024. "Impact of Financial Distress on Earnings Management with the Moderating Role of Audit Quality: Evidence from Pakistan," Journal of Economic Impact, Science Impact Publishers, vol. 6(1), pages 37-43.
    2. Supriatiningsih & Muhamad Taqi & Lia Uzliawati & Munawar Muchlish, 2024. "Determinants of the Triangle Model on Fraud Financial Reporting with Institutional Ownership as a Moderation Variable," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 75-89.
    3. Sumaryo & Agus Ismaya Hasanudin & Elvin Bastian & Munawar Muchlish, 2024. "The Role of Minority Shareholders Protection as a Moderator of the Influence of Green Environmental Cost Disclosure and Company’s Financial Performance on Its Stock Return – An Empirical Study on Indo," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 7, pages 85-104.

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