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All Journal Jurnal Attarbiyyah: Jurnal Ilmu Pendidikan Islam
Bandi
Faculty of Economics and Business, Sebelas Maret University, Indonesia.
Humanities Education

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Tax Avoidance: How Board of Directors Diversity Strategies are Applied in Facing Tax Audits? Nita Andriyani Budiman; Bandi
Journal of Corporate Finance Management and Banking System ( JCFMBS) ISSN : 2799-1059 Vol. 3 No. 06 (2023): Oct-Nov 2023
Publisher : HM Journals

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55529/jcfmbs.36.26.37

Abstract

This study aims to provide empirical evidence about the determinants of tax avoidance with tax audit as a moderating variable in energy companies in Indonesia. The determinants of tax avoidance referred to are the diversity of the board of directors (gender, education, and experience in office). The population of this research are all energy companies listed on the Indonesia Stock Exchange in 2016-2021. The sampling technique is purposive sampling which resulted in 102 observations. The results of testing show that the tax audit strengthens the effect of the gender diversity of the board of directors on tax avoidance, while the tax audit weakens the effect of educational diversity and experience serving the board of directors on tax avoidance.
Co-Authors Nita Andriyani Budiman