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All Journal Jurnal Reviu Akuntansi dan Keuangan
Chrismanuel John Abram Tarigan
Accounting Department Faculty of Economics & Communication, Bina Nusantara University, Jakarta, Indonesia
Economics, Econometrics & Finance

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Females and Tax Avoidance: Evidence from the Agency Problem Perspective Arfian Erma Zudana; Chrismanuel John Abram Tarigan; Reza G. Lopez Hutabarat; Arsy Haikal
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (882.494 KB) | DOI: 10.22219/jrak.v11i3.17871

Abstract

Gender diversity has long been an issue being studied in previous studies. Mostly, they exploit the different characteristics of females and males and how they affect corporate behaviour. However, prior studies largely examine the presence of female in either agent or principal. We fill the research gap by examining the presence of females in both agent and principal on tax avoidance. We examine the relationship between females and tax avoidance using a quantitative research method. Using 538 firm-year observations of Indonesian listed firms during the period 2015 – 2019, we find that female presence is related to a higher degree of tax avoidance. Moreover, we find that the relationship is driven by the presence of females as auditors signing partners. Our result does not reflect the negative side of having females in organizations because we use a broad measure of tax avoidance. Our result may provide insight for shareholders or other related parties to consider an additional factor, namely the presence of females in both agent and principal, to assess companies' tax avoidance behavior.
Co-Authors Arfian Erma Zudana Arsy Haikal Reza G. Lopez Hutabarat