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Maharani, Dhela Gulfianti
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Economics, Econometrics & Finance

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Tax Avoidance in Consumer Non-Cyclicals Companies in Indonesia : Board Gender Diversity, Executive Characters, Executive Compensation, and Family Ownership Maharani, Dhela Gulfianti
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 4 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study empirically examines the effect of board gender diversity, executive character, executive compensation, and family ownership on tax avoidance in consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. This quantitative research utilizes secondary data from 136 sample companies, selected through a purposive sampling method and accessed from www.idx.co.id. The results of the multiple regression analysis performed in IBM SPSS 26 indicate that executive character and family ownership have a positive and significant effect on tax avoidance, while executive compensation has a negative and significant effect. Meanwhile, board gender diversity has no effect on tax avoidance.
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