The Influence of Board Gender Diversity, Independent Commissioners, and Board Size on Tax Aggressiveness

Wahyu Nurul Hidayati

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Published: Nov 3, 2023

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Board Gender Diversity Board Size Independent Commissioners Tax Aggressiveness

Wahyu Nurul Hidayati

Universitas Pamulang

Abstract

This research aims to empirically demonstrate the influence of board gender diversity, independent commissioners, and board size on tax aggressiveness. The independent variables used in this study are board gender diversity, independent commissioners, and board size, while the dependent variable is tax aggressiveness. The population in this study comprises companies in the property, real estate, and construction sectors listed on the Indonesia Stock Exchange from 2017 to 2021. The sample selection method involves purposive sampling, resulting in 31 companies. The data used in this research are secondary data in the form of annual financial reports. The data analysis methods include descriptive statistics, classical assumption tests, and panel data regression tests using statistical calculations with the application of Eviews version 10. Based on the research results, it is found that board gender diversity does not have a significant impact on tax aggressiveness. Independent commissioners have a negative influence on tax aggressiveness. Board size has a positive effect on tax aggressiveness. Board gender diversity, independent commissioners, and board size significantly influence tax aggressiveness.

How to Cite

Hidayati, W. N. (2023). The Influence of Board Gender Diversity, Independent Commissioners, and Board Size on Tax Aggressiveness. Progress Conference, 6(1), 298–303. Retrieved from https://proceedings.itbwigalumajang.ac.id/index.php/progress/article/view/593

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Vol. 6 No. 1 (2023): SDGs Transformation through the Creative Ecconomy: Encouraging Innovation and Sustainbability

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Articles

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

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