CEO overconfidence, tax avoidance, and education foundation

CEO overconfidence, tax avoidance, and education foundation

Companies use tax avoidance to maximize after-tax income. This study examines whether CEO overconfidence has a positive effect to tax avoidance, and whether education foundation as a moderating variable strengthens or weakens that effect. Many studies on tax avoidance only focus on CSR activities in...

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Bibliographic Details
Main Authors: Kurnia Indah Sumunar, Luluul Jannah, Darlin Aulia
Format: Article
Language:English
Published: Universitas Islam Indonesia 2020-01-01
Series:Jurnal Akuntansi dan Auditing Indonesia
Subjects:
ceo overconfidence
tax avoidance
education foundation
Online Access:https://journal.uii.ac.id/JAAI/article/view/13657

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