Article Per Year (5 Year)
p-Index From 2021 - 2026
6.545
P-Index
This Author published in this journals
All Journal Akuisisi : Jurnal Akuntansi Journal of Accounting Science JOURNAL OF APPLIED ACCOUNTING AND TAXATION JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Akuntansi Bisnis Pelita Bangsa Asian Journal of Management Analytics Jurnal Pengabdian Pancasila (JPP) Jurnal Lentera Pengabdian Proceeding International Pelita Bangsa Jurnal Pelita Pengabdian Dedikasi : Jurnal Pengabdian Lentera
Wulandari, Dian Sulistyorini
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

Published : 52 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 52 Documents
Search

 2   3   4   5   6 
Board Dynamics and Tax Aggressiveness: Unveiling the Power of Gender Diversity Wulandari, Dian Sulistyorini; Widati, Sindik; Diyah Permatasari, Maulina
Journal of Applied Accounting and Taxation Vol. 11 No. 1 (2026): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v11i1.12700

Abstract

This study examines the influence of the board of directors and independent commissioners on corporate tax aggressiveness, with gender diversity considered as a moderating variable. The research aims to determine whether board structure affects corporate tax strategies and whether the presence of female board members strengthens or weakens these relationships. A quantitative approach is employed using panel data regression analysis based on a sample of publicly listed companies. Data are collected from corporate financial reports and governance disclosures. Several model selection procedures are applied to identify the most appropriate regression model, followed by hypothesis testing using panel data estimation techniques. The findings indicate that the board of directors does not have a significant effect on tax aggressiveness, suggesting that board size alone does not determine corporate tax planning decisions. In contrast, independent commissioners show a significant positive effect on tax aggressiveness, implying that their presence may be associated with more aggressive tax strategies rather than stronger oversight. Furthermore, gender diversity does not moderate the relationship between either the board of directors or independent commissioners and tax aggressiveness, indicating that female representation on the board does not significantly influence corporate tax behavior. These results suggest that regulatory bodies need to strengthen governance mechanisms to ensure that independent commissioners effectively perform their monitoring role. Companies are encouraged to emphasize board competence and expertise rather than relying solely on structural characteristics such as size or gender composition. Greater transparency in corporate tax practices is also recommended for investors and stakeholders. This study contributes to the literature by highlighting the limited role of board size and gender diversity in tax decision-making, while indicating that independent commissioners may not always function as effective governance mechanisms in reducing tax aggressiveness.
Does good governance mitigate the ESG risks of tax avoidance? An analytic network process study of Indonesian corporations Wulandari, Dian Sulistyorini; Fuadi, Agus; Fathurrahmi Lawita, Nadia; Kartika Herira, Salmiya; Edelweis Aprilia Alfansyah, Putri
Journal of Applied Business Administration Vol 10 No 1 (2026): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.11834

Abstract

This study investigates whether effective corporate governance mitigates Environmental, Social, and Governance (ESG) risks arising from corporate tax avoidance in Indonesian listed firms. Employing the Analytic Network Process (ANP), this research analyzes expert judgments from six professionals, including the Chairperson of the Indonesian Institute of Accountants (IAI KAPD) Jakarta Region and five members of the IAI Central Office. The analysis is structured around four key criteria: Tax Avoidance, ESG Stability, Corporate Governance, and External Pressure. The findings indicate that corporate governance mechanisms, particularly audit quality and board independence, play a dominant role in mitigating ESG risks associated with aggressive tax behavior. High levels of tax avoidance are found to erode corporate reputation and weaken stakeholder trust, especially in the presence of strong investor and media scrutiny. This study contributes to the literature in three main ways. First, it extends ESG and tax avoidance research by integrating a network-based decision-making approach (ANP), offering a more holistic understanding of interdependencies among governance, fiscal behavior, and sustainability outcomes. Second, it provides empirical evidence from an emerging market context, where institutional pressures and governance structures differ significantly from those of developed economies. Third, it highlights the critical moderating role of governance quality in aligning corporate tax practices with ESG principles. From a practical perspective, the findings imply that regulators and firms should strengthen governance frameworks to promote tax transparency and accountability. Enhancing audit quality and board independence can serve as effective mechanisms to reduce ESG-related risks and support sustainable financial performance. Ultimately, this study underscores the importance of ethical tax practices as a strategic component of ESG resilience in developing economies.
Co-Authors Ahmad Bukhori Muslim Aji Saputra, Aji Alfansyah, Putri Edelweis Aprilia Balqis, Hera Afifah Bastanta, Andreas Riski Devarianti, Yusnia Diyah Permatasari, Maulina Djatnicka, Erlina Djatnicka, Erlina W Djatnicka, Erlina Widayanti Edelweis Aprilia Alfansyah, Putri Elsye Fatmawati Fany Apriliani Fuadi, Agus Hasanah, Yunisa Amardhea Heriyanti, Sinta Sundari Hidayat, Nazwa Putri Karomah, Laelatul Kartika Herira, Salmiya Kuwat Riyanto Lestari, Rindah Putri Lisa Kustina Loka, Sedayu Puspapita Lutfi, Adilista Puspa Aliya Lyzen, Muhamad Andre Hafidz Maryadi, Adi Muiz, Najmi Tsania El Nadia Fathurrahmi Lawita Nataliana Bebasari Neng Asiah, Neng Nining Yuningsih Nurastuti, Preatmi Octavia, Winna Rahma Octavia, Yessa Oktaviano, Benny Parulian, Parulian Pasha, Revina Permatasari, Maulina Dyah Pratama, Angga Deni Purba, Jamian Purnomo, Grenda Galih Putri, Shafa Amelia Rachman, Mutiara Arvia Rahman , Ibra Fatur Rahman, Ibra Fatur Ratna Kartika Sari Rosidi Rosidi Ruri Wijayanti Rustianah, Rustianah Rusyidi, Rahimi Annisa Sanjo Sabaruddinsah Sabaruddinsah, Sabaruddinsah Sabila, Putri Amalin Saputra, Ilham Dwi Setyawan, Wisnu Sunita Dasman Suwandi Suwandi Tan, Emmelia Triwibowo, Edi Wibowo, Edi Tri Widati, Sindik WIDIASTUTI - Widiyaningsih, Widiyaningsih Widyaningsih, Winda Wiryawan, Tri Wahyu Wulandari , Tirin Wulandari, Tirin Yanti, Ermi Yulianti, Vista