Kukrit Wicaksono - Academia.edu (original) (raw)
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Centre National de la Recherche Scientifique / French National Centre for Scientific Research
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Papers by Kukrit Wicaksono
Jurnal Ekonomi, Jun 18, 2021
This study aims to examine the relationship between CEO tenure and risk preferences) toward tax a... more This study aims to examine the relationship between CEO tenure and risk preferences) toward tax aggressiveness of Indonesia family firms. Tax Aggressiveness in this study became the dependent variable, meanwhile the independent variables consisted of CEO tenure and CEO risk preferences. Profitability is also included in the study as a control variable. The family companies listed on IDX during 2016 to 2019 period are used as sample of this research. The data collection method used purposive sampling. The total sample that can be collected through this method is 70 samples with 280 observations. This study uses a panel data regression analysis model with a random effect model estimation model. The results obtained through the regression test indicate that the tenure and risk preferences of the CEO have an effect toward tax aggressiveness.
JURNAL AKUNTANSI
This study aims to examine the relationship between educational background and gender of the Chie... more This study aims to examine the relationship between educational background and gender of the Chief Executive Officer (CEO) on tax aggressiveness in family firms. Tax Aggressiveness in this study became the dependent variable, meanwhile the independent variables consisted of educational background and CEO gender. Profitability is also included in the study as a control variable. The population and sample of this study were taken from family companies listed in IDX during the period 2016 to 2019. The data collection method used purposive sampling. The total sample that can be collected through this method is 70 samples with 280 units samples. This study uses a panel data regression analysis model with a fixed effect model estimation model. The results obtained through the regression test indicate that the educational background and gender of the CEO have an effect on tax aggressiveness.
Jurnal Ekonomi, 2021
This study aims to examine the relationship between CEO tenure and risk preferences) toward tax a... more This study aims to examine the relationship between CEO tenure and risk preferences) toward tax aggressiveness of Indonesia family firms. Tax Aggressiveness in this study became the dependent variable, meanwhile the independent variables consisted of CEO tenure and CEO risk preferences. Profitability is also included in the study as a control variable. The family companies listed on IDX during 2016 to 2019 period are used as sample of this research. The data collection method used purposive sampling. The total sample that can be collected through this method is 70 samples with 280 observations. This study uses a panel data regression analysis model with a random effect model estimation model. The results obtained through the regression test indicate that the tenure and risk preferences of the CEO have an effect toward tax aggressiveness.
Jurnal Ekonomi, Jun 18, 2021
This study aims to examine the relationship between CEO tenure and risk preferences) toward tax a... more This study aims to examine the relationship between CEO tenure and risk preferences) toward tax aggressiveness of Indonesia family firms. Tax Aggressiveness in this study became the dependent variable, meanwhile the independent variables consisted of CEO tenure and CEO risk preferences. Profitability is also included in the study as a control variable. The family companies listed on IDX during 2016 to 2019 period are used as sample of this research. The data collection method used purposive sampling. The total sample that can be collected through this method is 70 samples with 280 observations. This study uses a panel data regression analysis model with a random effect model estimation model. The results obtained through the regression test indicate that the tenure and risk preferences of the CEO have an effect toward tax aggressiveness.
JURNAL AKUNTANSI
This study aims to examine the relationship between educational background and gender of the Chie... more This study aims to examine the relationship between educational background and gender of the Chief Executive Officer (CEO) on tax aggressiveness in family firms. Tax Aggressiveness in this study became the dependent variable, meanwhile the independent variables consisted of educational background and CEO gender. Profitability is also included in the study as a control variable. The population and sample of this study were taken from family companies listed in IDX during the period 2016 to 2019. The data collection method used purposive sampling. The total sample that can be collected through this method is 70 samples with 280 units samples. This study uses a panel data regression analysis model with a fixed effect model estimation model. The results obtained through the regression test indicate that the educational background and gender of the CEO have an effect on tax aggressiveness.
Jurnal Ekonomi, 2021
This study aims to examine the relationship between CEO tenure and risk preferences) toward tax a... more This study aims to examine the relationship between CEO tenure and risk preferences) toward tax aggressiveness of Indonesia family firms. Tax Aggressiveness in this study became the dependent variable, meanwhile the independent variables consisted of CEO tenure and CEO risk preferences. Profitability is also included in the study as a control variable. The family companies listed on IDX during 2016 to 2019 period are used as sample of this research. The data collection method used purposive sampling. The total sample that can be collected through this method is 70 samples with 280 observations. This study uses a panel data regression analysis model with a random effect model estimation model. The results obtained through the regression test indicate that the tenure and risk preferences of the CEO have an effect toward tax aggressiveness.