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All Journal Jurnal Informatika PRISMA FISIKA Jurnal Teknik Kimia Syntax Literate: Jurnal Ilmiah Indonesia Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Reka Buana : Jurnal Ilmiah Teknik Sipil dan Teknik Kimia JIPI (Jurnal Ilmiah Penelitian dan Pembelajaran Informatika) Industri Inovatif : Jurnal Teknik Industri Warta Ikatan Sarjana Komunikasi Indonesia Educoretax Jurnal Minfo Polgan (JMP) HEALTHY: Jurnal Inovasi Riset Ilmu Kesehatan LEBAH Dharma: Jurnal Pengabdian Masyarakat Jurnal Indonesia Sosial Teknologi The International Journal of Medical Science and Health Research International Journal of Information System and Innovation Management Indonesian Journal of Guidance and Counseling: Theory and Application
Jimmy Jimmy
STMIK IBBI Medan
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Journal : Educoretax

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The moderating role of board gender diversity: leverage and tax avoidance Jimmy, Jimmy; Firmansyah, Amrie; Trisnawati, Estralita
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1663

Abstract

This study examines the effect of leverage on tax avoidance, and also examines the moderating influence of the director's gender diversity in that relationship, particularly in the property and real estate sector. This study uses secondary data, which is the annual reports of companies listed in the Indonesian Stock Exchange for the period 2021-2023, retrieved from www.idx.co.id. Based on purposive sampling, the total samples are 87 observations. The analytical method of this study is multiple linear regression analysis with a random effect approach for panel data. The result shows that leverage has a negative effect on tax avoidance, and director gender diversity doesn’t succeed in moderating the positive influence of leverage on tax avoidance in property and real estate companies that are listed on the Indonesian Stock Exchange for the years 2021-2023. This study provides implications for the Directorate General of Taxes (DGT) in mapping the characteristics of companies that are prone to tax avoidance.
Co-Authors A., Dwi Ana Achmad Roesyadi Amrie Firmansyah Angelita, Angelita Anitarakhmi Handaratri Ardani, I Gusti Ayu Indah Ari Fajar Santoso Ariani, Ni Ketut Putri Aushaf, Faishal Auwalani, Wahyuda Benny Benny Berlian Sitorus Cokorda Bagus Jaya Lesmana, Cokorda Bagus Jaya D., Rini Kartika DAMARDHI, SAHI RAFAEL Dhata Praditya Eko Yohanes Setyawan Endah Kusuma Rastini Estralita Trisnawati Faidliyah Nilna Minah Fikriansyah, Dzaky Aqillah Hamzah, Muhammad Luthfi Ignatius Gunardi Johan Johan Kerlyn, Kerlyn Kurniawan, Lely Setyawati Lestari Nurhajati Lisa Lisa, Lisa Mariana Bara Malino Miharja, Satriya Minerva, Jesslyn Mohammad Istnaeny Hudha Muhammad Rizki Napitupulu, Ferdinand Pamungkas, Gagas Putra, Jati Rini Kartika Dewi Saqinah Galugu, Nur Septya Suarja, Septya Simarmata, B. Ricson Siswi Astuti Sugianto Sugianto Susilo, Adi Pratama Sutrisna, I Putu Belly Suwandhi, Albert Syahzuni, Barlia Annis Tiarma Simanihuruk Wilianto Wilianto Yoga Yuniadi Yuliana Yuliana