This
research was conducted because Indonesia's tax ratio is still low. The low tax
ratio is due to the fact that many companies still practice tax avoidance.
Given these problems, this study aims to analyze the effects of CEO narcissism,
board size, female directors, financial difficulties, and company size on
corporate tax avoidance. The sample used in this research is 140 data points
from 28 banking sector companies listed on the Indonesia Stock Exchange (IDX)
for the period 2018 to 2022. This study employs a purposive sampling method, a
quantitative approach, and the multiple linear regression method in SPSS. The
results showed that CEO narcissism and board size positively affect corporate
tax avoidance. Meanwhile, female directors and company size negatively affect
corporate tax avoidance. The results of this study also show that financial
distress does not affect corporate tax avoidance.
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