Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
julvita, fadila muliana
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Effect Of Profitability, Political Connections, And Gender Diversity On Tax Avoidance julvita, fadila muliana; Pusposari, Devy
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 1 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.1.177

Abstract

This study aims to provide empirical evidence on the effects of profitability, board directors' political connections, and gender diversity on tax avoidance. The object of this study includes financial companies listed on the Indonesia Stock Exchange between 2022 and 2023, with a total sample of 22 companies. The secondary data used in this study are analyzed and processed using SPSS. Research results show that profitability and political connections positively affect tax avoidance, whereas gender diversity does not. This research supports agency and stakeholder theory and provides implications for companies' decision-making and the government's tax policies. It is suggested that further research use different measures for the political connection variable and select other sectors as research objects.
Co-Authors Devy Pusposari