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Title : The impact of managerial ability on corporate tax risk and long-run tax avoidance: empirical evidence from a developing country
Author :

ARFAH HABIB SARAGIH (1) Prof. Syaiful Ali, MIS., Ph.D., Ak., CA. (2)
Date : 29 2023
Keyword : Managerial ability, Tax risk, Long-run tax avoidance, Upper Echelons Theory Managerial ability, Tax risk, Long-run tax avoidance, Upper Echelons Theory
Abstract : Purpose – In this study, using the Upper Echelons Theory, the authors investigate the role of managerial ability on corporate tax risk and long-run tax avoidance. Design/methodology/approach – This study employs a quantitative method with regression models, using a sample of listed firms on the Indonesia Stock Exchange (ISE) from 2011 to 2018. Findings – The regression results report that managerial ability negatively influences tax risk and positively impacts long-run tax avoidance. Companies with more able managers have a relatively lower tax risk and greater long-run tax avoidance. The results reveal that firms with managers that possess greater abilities are more committed to long-run tax avoidance while concurrently maintaining a lower level of their tax risk. The impacts we report are statistically significant and robust, as proved by a series of robustness checks and additional tests. Research limitations/implications – This study only includes firms from one developing country. Practical implications – The empirical results might be of interest to board members while envisaging the benefits and costs of appointing and hiring managers, as well as to the tax authority and the other stakeholders interested in apprehending how managerial ability influences corporate tax risk and long-run tax avoidance practices simultaneously. Originality/value – This study proposes and tests an explanation for the impact of managerial ability on corporate tax risk and long-run avoidance simultaneously, in the context of an emerging country
Group of Knowledge : Akuntansi
Original Language : English
Level : Internasional
Status :
Published
Document
No Title Document Type Action
1 Syaiful_Submitted.pdf
Document Type : [PAK] Bukti Korespondensi Penulis
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2 Syaiful_Submitted.pdf
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3 Syaiful Ali_Accepted.pdf
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4 PDF_Proof_Corporate Governance_Journal 2023.PDF
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5 Dokumen uji coba.pdf
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6 Dokumen uji coba.pdf
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7 Artikel_The Impact of mangerial ability on.pdf
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