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All Journal Value: Jurnal Manajemen dan Akuntansi
Andrey Hasiholan Pulungan
PPM School of Management
Humanities Economics, Econometrics & Finance Social Sciences

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Apakah Karakteristik Dewan Direksi Dan Independensi Komisaris Berperan Dalam Penghindaran Pajak? Aulia Yasmin; Andrey Hasiholan Pulungan; Valentino Dante Mulyono
Value : Jurnal Manajemen dan Akuntansi Vol. 21 No. 3 (2026): September - Desember
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v21i3.8684

Abstract

This study aims to analyze the influence of board of directors and board of commissioners' characteristics on tax avoidance practices in companies from the raw materials, consumer goods, energy, and industrial sectors listed on the Indonesia Stock Exchange (IDX) since year 2022–2024. The characteristics of the board of directors are board size and gender diversity. Meanwhile, the characteristic of the board of commissioners is independent commissioners. The research uses 197 companies with a total of 591 firm-year observations. The data were analyzed using multiple linear regression to test the influence of commissioners indenpendence, board size, and board gender diversity on tax avoidance. The research results show that board size, board gender diversity, and commissioner independence do not have a significant effect on tax avoidance. Only the control variable, specifically the firm size, has a significant impact, where larger companies tend to engage in Lower tax avoidance. This research contributes to the tax avoidance literature by providing evidence that board and commisioner  characteristics do not significantly influence corporate tax decisions, thus the Agency Theory and Upper Echelon Theory do not fully explain this behavior. From a practical standpoint, regulators can increase oversight of small-sized companies that tend to have a higher tax avoidance.
Co-Authors Aulia Yasmin Valentino Dante Mulyono