The Effect of Chief Executive Officer Demographics and Psychological Traits on Tax Aggressiveness in Indonesia

The Effect of Chief Executive Officer Demographics and Psychological Traits on Tax Aggressiveness in Indonesia

Purposes: This study examines the influence of Chief Executive Officer (CEO) characteristics on tax aggressiveness, framed within the Upper Echelon Theory, which emphasizes the role of top executives in shaping organizational outcomes. This research explores how CEO demographics and psychological tr...

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Bibliographic Details
Main Authors: Anisa Kusumawardani, Anis Turmudhi, Noor Salim, Indri Widya Saputri
Format: Article
Language:English
Published: Universitas Negeri Semarang 2025-04-01
Series:Jurnal Dinamika Akuntansi
Subjects:
ceo characteristics
tax aggressiveness
upper echelon theory
Online Access:https://journal.unnes.ac.id/journals/jda/article/view/18743
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https://journal.unnes.ac.id/journals/jda/article/view/18743

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