Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Anggreany, Elva
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
HUBUNGAN DEWAN DIREKSI, KEBERAGAMAN GENDER DAN KINERJA BERKELANJUTAN TERHADAP PENGHINDARAN PAJAK Tanujaya, Kennardi; Anggreany, Elva
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.77 KB) | DOI: 10.32670/fairvalue.v4i5.754

Abstract

This study aims to determine the effect of the size of the board of directors on taxavoidance and also to expand the existing literature by examining the mediatingeffect of sustainability performance on the relationship between gender and taxavoidance in the Indonesian context. This study will examine all companies listed onthe Indonesia Stock Exchange that meet the criteria other than the financial sectorfrom 2016-2020. Tax avoidance which is the dependent variable is measured byCETR (Cash Effective Tax Rate) using partial least squares (PLS) software. Thesample used was 148 companies using a purposive sampling procedure. The resultsof this study indicate that the size of the board of directors has no significant effecton tax avoidance, gender diversity has a significant negative effect on tax avoidance,but with the inclusion of sustainability performance as a mediating variable in therelationship between gender diversity and tax avoidance, the results are notsignificant
Co-Authors Tanujaya, Kennardi