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Does CEO Duality Affect Corporate Reporting and Tax Aggressiveness In Indonesia?

Table 6: Static panel data analysis results of CEO Duality's moderating effect on AFR and TAG relationships (Model 2)

Dependent Variable: Tax Aggressiveness IUTRCorrected Hetero BCHECorrected Hetero CONSCorrected Hetero and Serial Correlation PROPCorrected Hetero
Constant -0.915 -0.338 -1.140 -0.733
(1.767) (1.504) (1.088) (2.041)
A F R i t * D U A L I T Y i t -0.982** -0.126* -0.298** 0.018
(0.361) (0.066) (0.033) (0.055)
A F R i t 2.308* 0.126 0.985** -0.059
(0.922) (0.152) (0.187) (0.085)
D U A L I T Y i t -0.123* -0.311** -0.439** -0.160**
(0.207) (0.171) (0.190) (0.165)
R O A i t -0.004* -0.029* -0.011** 0.090
(0.059) (0.035) (0.041) (0.054)
L E V i t 0.075* 0.082* -0.008 0.129**
(0.142) (0.261) (0.050) (0.189)
S I Z E i t -0.031** -0.099 0.401* 0.166**
(0.531) (0.426) (0.313) (0.611)
R2 0.1907 0.1917 0.1726 0.1734
BP-LM test 83.95 69.22 52.13 104.95
[0.0000] [0.0000] [0.0000] [0.0000]
Hausman Test 16.01 14.55 7.75 12.54
[0.0994] [0.1493] 0.6537 0.2505
Multicollinearity (VIF test) 1.95 1.75 1.50 1.63
Heteroscedasticity(M. Wald test) 768.82 7731.98 21501.55 63161.71
[0.0000] [0.0000] [0.0000] [0.0000]
Serial Correlation(Wooldridge test) 0.068 2.471 6.493 1.173
[0.7979] [0.1233] [0.0174] [0.2849]
Observation 95 220 130 220
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