THE INFLUENCE OF EXECUTIVE CHARACTER, EXTERNAL PRESSURE AND FINANCIAL TARGET ON TAX AGGRESSIVENESS

Listia Septa Andriani, Muhamad Agus Sudrajat, Richo Diana Aviyanti

Abstract


This study aims to examine the influence of Executive Character, External Pressure, and Financial Target on Tax Aggressiveness in companies in the Property and Real Estate sector during the 2021–2024 period. The study sample consists of 66 companies with a total of 174 observations after eliminating outliers. Purposive sampling was used for sample selection. Data analysis was conducted using multiple linear regression with SPSS 25. This study is based on agency theory, which describes the conflict of interest between the Directorate General of Taxes as the principal and the company as the agent. The results show that Executive Character, External Pressure, and Financial Target significantly affect Tax Aggressiveness. It is recommended that future research include moderating variables as a further development.

Keywords: Executive Character, External Pressure, Financial Target, Tax Aggressiveness

 


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References


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