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All Journal Jurnal Akademi Akuntansi (JAA)
Kurnia
Faculty of Economics and Business, Telkom University, Bandung, Indonesia
Economics, Econometrics & Finance

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Gender diversity, sales growth, independent commissioner, and tax avoidance: firm age moderation Safina Tunaja Nurhadi; Kurnia
Jurnal Akademi Akuntansi Vol. 9 No. 3 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i3.45237

Abstract

Purpose: This study examines whether gender diversity, sales growth, and good corporate governance affect tax avoidance, while testing firm age as a moderating variable in communication sector firms listed on the IDX during 2020-2024. Methodology/approach: This quantitative causal study uses secondary data from annual reports and financial statements. Purposive sampling produced 10 firms and 50 firm-year observations. The data were analyzed using panel data regression and moderated regression analysis. Findings: The results show that gender diversity, sales growth, Independent Commisioner, and firm age jointly explain tax avoidance. Partially, gender diversity, sales growth, and Independent Commisioner are not significant, while firm age has a positive effect. Firm age only moderates the Independent Commisioner tax avoidance relationship. Practical and Theoritical contribution/Originality: This study confirms that firm maturity shapes the governance-tax avoidance relationship in a specific emerging-market communication sector context. Research Limitation: This study is limited to one sector, a five-year period, and one Independent Commsioner proxy.
Co-Authors Safina Tunaja Nurhadi