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All Journal Jurnal Ekonomi JURNAL PENGABDIAN KEPADA MASYARAKAT Journal of Economic, Bussines and Accounting (COSTING) Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Kontemporer Journal of Social Research COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Ekonomi Trisakti Media Riset Akuntansi Auditing & Informasi Journal of Creative Student Research International Journal of Entrepreneurship and Sustainability Studies Asian Journal of Social and Humanities
Juniati Gunawan
Universitas Trisakti
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation

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Journal : Jurnal Ekonomi

 1 
Pengaruh Kualitas Manajer Pajak Terhadap Penghindaran Pajak Dengan Etika Machiavellian Sebagai Pemediasi Estralita Trisnawati; Roy Sembel; Juniati Gunawan; Waluyo
Jurnal Ekonomi Vol. 22 No. 3 (2017): November 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i3.280

Abstract

This study aims to examine the effect of tax managers' quality on tax avoidance of manufacturing industry firms listed on the Indonesia Stock Exchange with machiavellian ethics as intervening. Using path analysis model with WarpPLS 5.0. This study examined the primary data for tax manager qualities and machiavellian ethics obtained from 103 tax managers working in manufacturing industry firms at IDX and secondary data from financial statements for tax avoidance. There are 10 tax avoidance indicators used as a proxy. This study gives results that the quality of tax managers have a significant positive effect on Machiavellian ethics. However, machiavellian ethics can not mediate the influence of tax manager quality on tax avoidance.
Co-Authors Aghnia Nadhira Aliya Putri Aisyani Redita Nur Yuliati Andi Aditya Hardinto Criselda Elsa Daffa Aulia Albani Derry Wanta Estralita Trisnawati Etty Murwaningsari Idrianita Anis Indah Olivia Ambarita Irene Gunawan John Chuan Guan Lee Muhammad Fakhri Putra Prima Nikita Trinanda Derzhava Permana Putra Lesmana Rina Melsyawati Roy Sembel Waluyo Wazirul Luthfi Widiyati, Dian