Pengaruh Gender Diversity, Kinerja Keuangan, dan Karakter Eksekutif terhadap Tax Avoidance
DOI:
https://doi.org/10.37481/jmh.v6i3.2323Keywords:
Gender Diversity, Financial Performance, Executive Characteristics, Tax AvoidanceAbstract
This study aims to analyze the effect of gender diversity, financial performance, and executive characteristics on tax avoidance in Consumer Non-Cyclical sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. A quantitative approach was employed using secondary data obtained from annual financial reports on the official IDX website. Using a purposive sampling technique, 35 companies were selected based on specific criteria, yielding a total of 175 observations over 5 years. Data were analyzed using panel data regression via EViews 12 software. Model selection tests determined the Random Effect Model (REM) as the best-fitting model. The partial results show that gender diversity and financial performance have no significant effect on tax avoidance, whereas executive characteristics significantly influence tax avoidance. Simultaneously, gender diversity, financial performance, and executive characteristics significantly affect tax avoidance. These findings suggest that risk-taking executive characteristics serve as a primary factor in driving tax avoidance practices, while board gender diversity and profitability levels are not the main determinants of tax planning strategies in non-cyclical consumer companies listed on the IDX during 2020–2024.
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