IDEAS home Printed from https://ideas.repec.org/p/sek/iacpro/14216108.html
   My bibliography  Save this paper

Do narcissistic CEOs promote tax avoidance?: the role of board gender diversity in Indonesia

Author

Listed:
  • Catherine Catherine

    (University of Surabaya)

  • Dedhy Sulistiawan

    (University of Surabaya)

Abstract

This paper examines factors related to tax avoidance in Indonesia. Previous studies indicate that the tax ratio in Indonesia is lower than that of ASEAN countries and the global average. Understanding these factors is crucial. In investigating the role of a Chief Executive Officer's (CEO) narcissism in tax avoidance, we introduce gender diversity as a moderating variable. Additionally, the study incorporates corporate profitability as a key factor. Our research focuses on non-financial sector companies listed on the Indonesia Stock Exchange for 2019-2021. Our examinations show that corporate profitability positively affects tax avoidance, with firms exhibiting higher net income tending to engage in tax avoidance. We support our hypothesis that narcissistic CEOs are inclined to reduce tax payments. Furthermore, the impact of narcissism on tax avoidance diminishes for firms with greater board gender diversity. Our findings contribute to tax studies in emerging countries by revealing that board gender diversity mitigates the impact of narcissistic CEOs on tax avoidance.

Suggested Citation

  • Catherine Catherine & Dedhy Sulistiawan, 0000. "Do narcissistic CEOs promote tax avoidance?: the role of board gender diversity in Indonesia," Proceedings of International Academic Conferences 14216108, International Institute of Social and Economic Sciences.
    • Handle: RePEc:sek:iacpro:14216108
    as

    Download full text from publisher

    File URL: https://iises.net/proceedings/iises-international-academic-conference-vienna-142/table-of-content/detail?cid=142&iid=003&rid=16108
    File Function: First version, 0000
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    corporate profitability; CEO narcissism; board gender diversity; tax avoidance;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other
    • G02 - Financial Economics - - General - - - Behavioral Finance: Underlying Principles

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sek:iacpro:14216108. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Klara Cermakova (email available below). General contact details of provider: https://iises.net/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.