JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Vol 5, No 1 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)

Pengaruh Overconfidence Manajer Dan Capital Intensity Terhadap Penghindaran Pajak Yang Dimoderasi Oleh Kualitas Audit

Elia Rossa (Universitas Bhayangkara Jakarta Raya)

Article Info

Publish Date
23 Apr 2022

Abstract

This study aims to examine the moderating role of audit quality on the effect of manager overconfidence and capital intensity on tax avoidance. The sample samples selected using the purposive sampling method consist of Indonesia public manufacturing companies for the periode 2015-2019. It employs SEM-PLS to test the hypotheses. The results show that manager overconfidence has a negative and significant effect on tax avoidance, capital intensity has a positive and significant effect on tax avoidance. Audit quality does not moderate the effect of manager overconfidence and capital intensity on tax avoidance. The study confirms that managers overconfidence reduces tax avoidance practices

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Journal Info
JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Website

Abbrev

JABI

Publisher

Universitas Pamulang

Subject

Economics, Econometrics & Finance

Description

Journal of Sustainable Accounting Indonesia (JABI) is a publication media of scientific research in accounting field published by Accounting S1 Department, Faculty of Economics, Universitas Pamulang regularly every four monthly. Focus: provides research benefits to the development of accounting ...