Pengaruh Narsisme CEO, Ukuran Dewan Direksi, Keberadaan Direktur Perempuan, Kesulitan Keuangan, dan Ukuran Perusahaan terhadap Penghindaran Pajak

Abstract

Tax avoidance is one of the important issues in corporate management because it is related to the interests of companies in reducing tax burdens and the government's interests in maintaining state revenue. This study aims to analyze the influence of CEO narcissism, the size of the board of directors, the existence of female directors, financial difficulties, and company size on tax avoidance in companies that are the research sample for the 2020–2024 period. The study uses a quantitative approach with secondary data in the form of panel data. The sample was determined by purposive sampling and consisted of 25 companies with 125 observations. The analysis of research data was in the form of descriptive statistics, correlation, panel data model selection, and panel data regression with EViews 13 software. The results of the study stated that five independent variables had a simultaneous effect on tax avoidance. For the variables of CEO narcissism, the size of the board of directors, the existence of female directors, and the size of the company had no effect on tax avoidance. Meanwhile, the variable of financial difficulty had a negative effect on tax avoidance. The R-squared value of 0.144236 showed that the model explained 14.42% of the variation in tax avoidance, while 85.58% was explained by other factors outside the model. These results show that financial conditions are more dominant factors than the characteristics of the CEO, board structure, and company size in tax avoidance.