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p-Index From 2021 - 2026
0.23
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All Journal Accounting Global Journal
Aurelia Novena Limena
Universitas Sari Mulia
Economics, Econometrics & Finance

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PENGARUH DIVERSITAS GENDER TERHADAP PENGHINDARAN PAJAK DENGAN POLITICAL CONNECTION SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN BATU BARA DI BURSA EFEK INDONESIA Aurelia Novena Limena; Analisa; Sari Yanti; Yusri
Accounting Global Journal Vol. 10 No. 2 (2026): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

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Abstract

This study aims to examine the effect of gender diversity on tax avoidance and the moderating role of Political connection in coal mining companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. This research employs a quantitative approach with an associative research design. The sample consists of 93 firm-year observations selected using purposive sampling. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with IBM SPSS Statistics 26. The results indicate that gender diversity has a significant effect on tax avoidance, as evidenced by a significance value of 0.000 (<0.05). Meanwhile, Political connection is unable to moderate the relationship between gender diversity and tax avoidance, with an interaction significance value of 0.097 (>0.05). This study is limited to coal mining companies and a three-year observation period, which may restrict the generalizability of the findings. Future studies are recommended to expand the research period, include other industrial sectors, and employ alternative proxies for tax avoidance and Political connection. Keywords: Gender Diversity, Tax Avoidance, Political connection, Agency Theory, Corporate Governance, Coal Mining Companies.
Co-Authors Analisa Sari Yanti Yusri Yusri