Tax Avoidance in Consumer Non-Cyclicals Companies in Indonesia : Board Gender Diversity, Executive Characters, Executive Compensation, and Family Ownership

Maharani, Dhela Gulfianti

Reviu Akuntansi, Keuangan, dan Sistem Informasi
Vol. 4 No. 4 (2025): REAKSI

This study empirically examines the effect of board gender diversity, executive character, executive compensation, and family ownership on tax avoidance in consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. This quantitative research utilizes secondary data from 136 sample companies, selected through a purposive sampling method and accessed from www.idx.co.id. The results of the multiple regression analysis performed in IBM SPSS 26 indicate that executive character and family ownership have a positive and significant effect on tax avoidance, while executive compensation has a negative and significant effect. Meanwhile, board gender diversity has no effect on tax avoidance.