Jurnal Akuntansi
Vol 10 No 2 (2022): JURNAL AKUNTANSI VOL. 10 NO. 2 DESEMBER 2022

PENGARUH BOARD GENDER DIVERSITY, BOARD SIZE, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK

Robby Krisyadi (Program Studi Akuntansi Fakultas Ekonomi Universitas Internasional Batam)
Vivian vivian (Unknown)

Article Info

Publish Date
31 Dec 2022

Abstract

This study aims to research whether board gender diversity, board size and leverage have influences on tax avoidance. This research involves a purposive sampling method and obtains 1660 company data listed on the Indonesia Stock Exchange (IDX) that met the sample criteria for the period 2017-2021. The results showed that tax avoidance in Indonesia do not influence board size, board gender diversity and leverage.

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Journal Info
Jurnal Akuntansi
Website

Abbrev

akuntansi

Publisher

Universitas Sarjanawiyata Tamansiswa

Subject

Economics, Econometrics & Finance

Description

Journal of Accounting Faculty of Economics focuses on research articles on the topics of financial accounting, management accounting, public sector accounting, auditing, Islamic financial accounting, banking, taxation, capital markets, information system, and other relevant research ...