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All Journal Journal of Contemporary Accounting Accounting Global Journal Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Ekonomi Transekonomika : Akuntansi, Bisnis dan Keuangan Analisa: Journal of Social Science and Religion Communautaire: Journal of Community Service Majalah Cendekia Mengabdi Jurnal Ilmiah Riset Aplikasi Manajemen Jurnal Pakar Kesehatan
Analisa Analisa, Analisa
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Journal : Transekonomika : Akuntansi, Bisnis dan Keuangan

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The Influence of the Board of Commissioners and the Board of Directors on Tax Avoidance with Gender Diversity as a Moderating Variable Wahyuni, Wahyuni; Analisa, Analisa; Yusri, Yusri; Yanti, Sari
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.875

Abstract

This paper aimed to examine how the commissioners board and the board of directors impact tax avoidance, while also considering gender diversity as a moderating factor. This study analyzes all coal industry companies listed on the IDX (2020-2022) using purposeful sampling (48 data points). Multiple linear regression and Moderated Regression Analysis (MRA) were employed to examine variable relationships and moderating effects. The t-test results showed a noteworthy impact from both the board of commissioners and the board of directors on tax evasion. The significance value for the board of commissioners' impact was 0.014, which was below the threshold of 0.05. Similarly, the significance value for the board of directors' impact was 0.037, also below the threshold of 0.05. This suggests that both governing bodies had a noteworthy effect on tax avoidance. The F-test indicated that both the board of commissioners and the board of directors had a significant impact on tax avoidance as their significance values were less than 0.05. This suggests that both boards had a combined influence on tax avoidance. Additionally, the MRA test demonstrated that the inclusion of gender diversity in the board of commissioners led to a notable effect on tax avoidance, with a significance level lower than 0.05. Likewise, the presence of various genders in the board of directors had a notable impact on tax evasion, with a significance level lower than 0.05. These findings suggest that gender diversity may influence the dynamics between the board of commissioners, board of directors, and tax avoidance practices.
Co-Authors Agus Maulana Agustina Wulandari Angriani, Maya Rezeki Ariza, A. Firsa BUKHORI, MOHAMMAD Eci, Elsy Elsy Fadil, Ihsan Febyola N, Rima Heny Lestari, Heny Hidayatullah, Subhan Lubis, Riza Ardhiansyah Maulina, Nurcahyati Novianty, Nadya Nurhaeni Nurhaeni Nurhayati Nurhayati NURUL HIDAYAH Pratiwi, Amanda Gadis Rezeki, Yuliarti Rismana, Nanda Rossita, Taufianie Ruspitasari, Widi Saputera, Yandi SULASTRI, MEPI wahyuni wahyuni Wulandari, Dyah Sri Yahya, Muhammad Alfarabi Yanti, Sari Yusri Yusri