Abstract
This study aims to examine the effect of tax managers' quality on tax avoidanceof manufacturing industry firms listed on the Indonesia Stock Exchange withmachiavellian 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.
Highlights
Abstraksi: Penelitian ini bertujuan menguji pengaruh kualitas manajer pajak terhadap penghindaran pajak perusahaan industri manufaktur yang terdaftar di Bursa Efek Indonesia dengan etika machiavellian sebagai pemediasi
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
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
Summary
Teori atribusi berhubungan dengan sikap manajer pajak dalam membuat penilaian terhadap pengertian pajak itu sendiri yang merupakan faktor internal dari seseorang, sedangkan kontrak antara pemilik dengan manajemen (insentif/bonus), iklim etis di perusahaan dan sosialisasi kode etik profesi merupakan faktor eksternal yang akan mempengaruhi seseorang dalam mengambil keputusan. Kompensasi dan insentif tersebut dapat menjadi motivasi manajer yang dapat mempengaruhi komitmen dari manajer itu sendiri dimana jika manajer ingin mendapatkan insenif yang tinggi maka mereka akan bersedia melakukan penghindaran pajak. Dari uraian di atas dapat disimpulkan bahwa kualitas dan komitmen yang dimiliki oleh manajer pajak digunakan untuk mendukung keputusan manajemen puncak untuk melakukan penghematan pajak melalui strategi penghindaran pajak dengan mengabaikan kepentingan publik yang sejalan dengan paham machiavellian. Penjelasan mengenai konsep variabel dan indikator yang terlibat dapat dilihat pada tabel berikut
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