The Influence of CEO Narcissism, Profitability, Earnings Management, and Financial Distress on Tax Avoidance

Authors

  • Cindy Dyah Eka Putri Universitas Wiraraja
  • Isnani Yuli Andini Universitas Wiraraja

DOI:

https://doi.org/10.55927/jfbd.v5i2.24

Keywords:

CEO Narcissism, Profitability, Earning Management, Financial Distress, Tax Avoidance

Abstract

This study aims to examine the influence of CEO narcissism, profitability, earnings management, and financial distress on tax avoidance in financial sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period. The study employed a quantitative approach with purposive sampling, resulting in a sample of 36 companies. Secondary data derived from annual reports were analyzed using panel data regression with EViews 13 software. The results showed that profitability partially influenced tax avoidance, while CEO narcissism, earnings management, and financial distress did not. Simultaneously, the four independent variables did not influence tax avoidance. These findings indicate that profitability is a major factor influencing tax avoidance practices, thus providing a consideration for companies and regulators in understanding the tax behavior of financial sector companies.

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Published

2026-06-30

Issue

Vol. 5 No. 2 (2026): June 2026

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Articles

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Copyright (c) 2026 Cindy Dyah Eka Putri, Isnani Yuli Andini

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