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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Bisnis dan Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Taxpedia
Nicklaus Stanley
Universitas Ciputra
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Other

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Profitability Meets Responsibility: The Role Of Board Gender Diversity In Shaping Corporate Tax Avoidance Behaviour Nicklaus Stanley; Luky Patricia Widianingsih
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.7909

Abstract

The diversity of the board of directors plays a critical role in the tax avoidance behaviour of a firm. However, up to date, there are no consistent findings regarding the effect of female directors on firms’ tax avoidance practices. Therefore, this research aims to obtain the latest empirical evidence as to whether board gender diversity plays a moderating role in the effect of profitability on corporate tax avoidance in the financial sector. This research uses secondary data obtained from financial companies’ annual and financial reports which are readily available on the IDX website and the company’s website from 2021 to 2023 using the panel data regression with moderation approach. The findings of this research analysis show predictor moderation, where board gender diversity acts as a predictor. Furthermore, board gender diversity and profitability are positively correlated to tax avoidance, whereas leverage and firm size do not affect the tax avoidance behaviours of financial companies.
DO AUDIT COMMITTEE CHAIR CHARACTERISTICS MATTER FOR CORPORATE TAX AVOIDANCE? EVIDENCE FROM INDONESIA Nicklaus Stanley; Luky Patricia Widianingsih
Journal of Tax Policy, Economics, and Accounting (TAXPEDIA) Vol 4 No 1 (2026): Mei 2026
Publisher : MUC Tax Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61261/taxpedia.v4i1.95

Abstract

Abstract Corporate tax avoidance remains a complex issue, making the role of corporate governance mechanisms in shaping firms’ tax strategies increasingly important. Although prior studies have examined the board of directors, CEO characteristics, and audit committee attributes, the influence of the audit committee chair remains underexplored. This study investigates the impact of audit committee chair characteristics on corporate tax avoidance in Indonesian consumer cyclical firms. The examined characteristics include military connections, political connections, family affiliations, financial affiliations, and the number of positions held by the audit committee chair. Using 141 firm-year observations from 77 firms during 2021–2023, this study employs multiple linear regression, with tax avoidance proxied by the cash effective tax rate (CETR). Since CETR is inversely related to tax avoidance, higher CETR indicates lower tax avoidance. The findings show that military-connected audit committee chairs are associated with lower tax avoidance, whereas financial affiliations are associated with higher tax avoidance. Political connections, family affiliations, and the number of positions held have no significant effect. The study contributes to governance-based tax avoidance literature and offers insights for tax monitoring policies.   Abstrak Penghindaran pajak perusahaan merupakan isu kompleks sehingga peran mekanisme tata kelola perusahaan dalam membentuk strategi pajak semakin penting untuk dikaji. Meskipun penelitian sebelumnya telah membahas dewan direksi, karakteristik CEO, dan komite audit, pengaruh ketua komite audit masih relatif kurang diperhatikan. Penelitian ini menginvestigasi pengaruh karakteristik ketua komite audit terhadap penghindaran pajak perusahaan pada perusahaan sektor consumer cyclical di Indonesia. Karakteristik yang diteliti meliputi koneksi militer, koneksi politik, afiliasi keluarga, afiliasi keuangan, serta jumlah jabatan yang dipegang oleh ketua komite audit. Dengan menggunakan 141 observasi perusahaan-tahun dari 77 perusahaan selama periode 2021–2023, penelitian ini menerapkan regresi linier berganda, dengan penghindaran pajak diproksikan melalui cash effective tax rate (CETR). Karena CETR berhubungan terbalik dengan penghindaran pajak, CETR yang lebih tinggi menunjukkan penghindaran pajak yang lebih rendah. Hasil penelitian menunjukkan bahwa ketua komite audit berkoneksi militer berasosiasi dengan penghindaran pajak yang lebih rendah, sedangkan afiliasi keuangan berasosiasi dengan penghindaran pajak yang lebih tinggi. Koneksi politik, afiliasi keluarga, dan jumlah jabatan tidak berpengaruh signifikan.  
TAX AVOIDANCE AND FINANCIAL DISTRESS: A THREAT TO FIRM QUALITY? Nicklaus Stanley; Luky Patricia Widianingsih
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19736

Abstract

Tax avoidance has become an ongoing issue because it has a negative social impact on a country. Unlike previous studies that examined the direct effects of tax avoidance, this study adds financial distress as a moderating variable. In this regard, this study aims to obtain empirical evidence regarding the effect of corporate tax avoidance on firm quality. This study focuses on the consumer cyclical sector and uses secondary data obtained from firms’ financial reports. The analysis method used is moderated multiple linear regression analysis. The results show that tax avoidance has a significant negative effect on firm quality. Financial distress acts as a quasi-moderator, in which this condition strengthens the negative relationship between tax avoidance and firm quality, and has a positive effect on firm quality itself. Theoretically, this study enriches the tax avoidance literature by examining its impact on corporate quality, particularly in conditions of financial distress. Practically, the findings of this study also provide guidance for management to balance tax avoidance strategies with the internal conditions of the company.
CORPORATE TAX AVOIDANCE: HOW FINANCIAL HEALTH RESHAPES THE GAME Nicklaus Stanley; Luky Patricia Widianingsih
Jurnal Bisnis dan Akuntansi Vol. 27 No. 1 (2025): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/zjtnke73

Abstract

Corporate tax avoidance has long been an ethical and social concern. Understanding what motivates firms to engage in such practices is crucial to maximizing national tax revenues. However, research on financial distress and corporate tax avoidance is commonly seen from the perspective of conventional theories, with the financial distress proxy being less accurate in the context of developing economies. Therefore, this research aims to gather empirical evidence regarding the effect of financial distress on corporate tax avoidance in Indonesia, specifically emphasizing the consumer cyclical sector. This study utilizes secondary data obtained from firms’ audited financial statements for the years 2019 to 2023, analyzed with the panel data regression approach. The results of this study indicate that financial distress significantly and negatively affects corporate tax avoidance. From the perspective of the risk compensation theory, financially distressed firms must respond to their dire situation by changing their behaviour, such as not committing to implementing risky tax avoidance activities. On the other hand, since financially healthy firms have a higher target level of risk, they would be more willing to engage in more tax since they have a ‘financial cushion’. Theoretically, the findings contribute to the accounting and taxation literature by integrating with the risk compensation theory. Practically, the results indicate that tax authorities are advised to scrutinize financially healthy firms more closely, as they tend to have a greater propensity to engage in corporate tax avoidance practices. 
Co-Authors Luky Patricia Widianingsih