PENGARUH KEBERAGAMAN GENDER DAN UKURAN DEWAN DIREKSI TERHADAP PENGHINDARAN PAJAK YANG DIMEDIASI OLEH KINERJA KEBERLANJUTAN THE EFFECT OF GENDER DIVERSITY AND SIZE OF BOARD OF DIRECTORS ON TAX AVOIDANCE MEDIATED BY SUSTAINABILITY PERFORMANCE
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Mar 28, 2024
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State revenue from taxation is Indonesia's largest source of revenue as evidenced in 2018, where tax revenue contributed 78.1% of total state revenue. However, this is inversely proportional for companies where taxes are a relatively significant expense for companies. This is considered to be able to reduce profits relatively significantly so that tax management efforts are made so that companies can pay taxes, as little as possible. This study aimed to investigate the impact of gender diversity and board size on corporate tax avoidance practices. Additionally, it sought to contribute to the existing body of literature by examining the role of a mediator, specifically sustainability performance, in mediating the relationship between board size, board gender diversity, and tax avoidance in Indonesia. The research analyzed data from all companies listed on the IDX that met the predetermined sample criteria. The findings of this study indicate that neither board size nor board gender diversity has a significant influence on tax avoidance. However, when tested with a mediating variable, namely sustainability performance, both board size and board gender diversity demonstrate a positive effect. Nevertheless, the results of the mediation of sustainability performance are not statistically significant
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Jessyca, J., Hendi, H., & Krisyadi, R. (2024). PENGARUH KEBERAGAMAN GENDER DAN UKURAN DEWAN DIREKSI TERHADAP PENGHINDARAN PAJAK YANG DIMEDIASI OLEH KINERJA KEBERLANJUTAN: THE EFFECT OF GENDER DIVERSITY AND SIZE OF BOARD OF DIRECTORS ON TAX AVOIDANCE MEDIATED BY SUSTAINABILITY PERFORMANCE. CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 5(1), 1-10. https://doi.org/10.31258/current.5.1.1-10
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Referensi
Alkurdi, A., & Mardini, G. H. (2020). The impact of ownership structure and the board of directors’ composition on tax avoidance strategies: empirical evidence from Jordan. Journal of Financial Reporting and Accounting, 18(4), 795–812. https://doi.org/10.1108/JFRA-01-2020-0001
Armstrong, C. S., Blouin, J. L., Jagolinzer, A. D., & Larcker, D. F. (2015). Corporate governance, incentives, and tax avoidance. Journal of Accounting and Economics, 60(1), 1–17. https://doi.org/10.1016/j.jacceco.2015.02.003
Alfuzanni, A., & Djamil, N. (2019). Peran satuan pemeriksaan internal untuk mewujudkan good university governance dengan audit kepatuhan sebagai variable moderating. Sorot, 14(2), 41-51. (https://sorot.ejournal.unri.ac.id/index.php/JS/article/view/7824)
Awaliah, R., Damayanti, R. A., & Usman, A. (2022). Tren Penghindaran Pajak Perusahaan di Indonesia yang Terdaftar di BEI Melalui Analisis Effective Tax Rate (ETR) Perusahaan. www.idx.co.id
Chandra, B., & Cintya, C. (2021). Upaya praktik Good Corporate Governance dalam penghindaran pajak di Indonesia. Jurnal Ekonomi Modernisasi, 17(3), 232–247. https://doi.org/10.21067/jem.v17i3.6016
Djamil, N., & Anggraini, M. (2023). Suppressing the Level of Corruption in Kampar District: A Study of The Impact of Accountability, Audit Opinions, Publication of Financial Statements, Audit Results And Follow-Up Of Audit Results. InJEBA : International Journal of Economics, Business and Accounting, 1(1), 11–25. https://doi.org/10.5281/zenodo.10538909
Djamil, N. (2023). Factors affecting the Quality of Financial Reports: A Value Relevance Based Analysis. Jurnal Rumpun Ilmu Ekonomi, 1(1), 1–11. https://doi.org/10.5281/zenodo.10695247
Farida, D. N. (2019). JURNAL AKUNTANSI INDONESIA 89 Pengaruh Diversitas Gender Terhadap Pengungkapan Sustainability Development Goals Pengaruh Diversitas Gender Terhadap Pengungkapan Sustainability Development Goals. In Jurnal Akuntansi Indonesia (Vol. 8, Issue 2).
Gardazi, S. S. N., Hassan, A. F. S., & Johari, J. B. (2020). Board of Directors Attributes and Sustainability Performance in the Energy Industry. Journal of Asian Finance, Economics and Business, 12(1), 317–328. https://doi.org/10.13106/JAFEB.2020.VOL7.NO12.317
Ghozali, I., & Bana, E. L. (2021). Pengaruh Diversitas Gender Dewan Komisaris terhadap Penghindaran Pajak dengan Sustainability Performance sebagai Variabel Mediasi. https://ejournal3.undip.ac.id/index.php/accounting/article/view/32976/26341
Hoseini, M., Safari Gerayli, M., & Valiyan, H. (2019). Demographic characteristics of the board of directors’ structure and tax avoidance: Evidence from Tehran Stock Exchange. International Journal of Social Economics, 46(2), 199–212. https://doi.org/10.1108/IJSE-11-2017-0507
Huang, J., & Kisgen, D. J. (2013). Gender and corporate finance: Are male executives overconfident relative to female executives? Journal of Financial Economics, 108(3), 822–839. https://doi.org/10.1016/j.jfineco.2012.12.005
Itan, I., & Melissa. (2022). The Effect of Board Characteristics on Tax Avoidance with Sustainability Performance as a Mediating Variable.
Jarboui, A., Kachouri Ben Saad, M., & Riguen, R. (2020). Tax avoidance: do board gender diversity and sustainability performance make a difference? Journal of Financial Crime, 27(4), 1389–1408. https://doi.org/10.1108/JFC-09-2019-0122
Levi, M., Li, K., & Zhang, F. (2014). Director gender and mergers and acquisitions. Journal of Corporate Finance, 28, 185–200. https://doi.org/10.1016/j.jcorpfin.2013.11.005
Minnick, K., & Noga, T. (2010). Do corporate governance characteristics influence tax management? Journal of Corporate Finance, 16(5), 703–718. https://doi.org/10.1016/j.jcorpfin.2010.08.005
Novita, N. (2016). Executives Characters, Gender and Tax Avoidance: A Study on Manufacturing Companies in Indonesia.
Pertiwi, D., Anggraeni, W., & Kurnianto, S. (2020). The Effect of Board Size and Female Directors on Tax Avoidance. In International Journal of Innovation, Creativity and Change. www.ijicc.net (Vol. 13, Issue 8). www.ijicc.net
Prasetyo, N. B. (2019). The Role of Gender Diversity on the Board of Directors and Tax Avoidance. Russian Journal of Agricultural and Socio-Economic Sciences, 87(3), 107–115. https://doi.org/10.18551/rjoas.2019-03.14
Ridho, M., & Djamil, N. (2023). The Effect of the Proportion of the Board of Commissioners, Audit Committee, Asymmetric Information and Company Size on Earnings Management Practices. JAWI : Journal of Ahkam Wa Iqtishad, 1(2), 95–100. https://doi.org/10.5281/zenodo.10312884
Rhee, C. S., Woo, S., & Kim, D. H. (2020). The effect of female employment on corporate sustainability in terms of tax avoidance. Sustainability (Switzerland), 12(1). https://doi.org/10.3390/su12010140
Salhi, B., Al Jabr, J., & Jarboui, A. (2020). A comparison of corporate governance and tax avoidance of UK and Japanese firms. In Comparative Economic Research (Vol. 23, Issue 3, pp. 111–132). Łódź University Press. https://doi.org/10.18778/1508-2008.23.23
Salhi, B., Riguen, R., Kachouri, M., & Jarboui, A. (2020). The mediating role of corporate social responsibility on the relationship between governance and tax avoidance: UK common law versus French civil law. Social Responsibility Journal, 16(8), 1149–1168. https://doi.org/10.1108/SRJ-04-2019-0125
Sufian, M. A., & Zahan, M. (2013). Ownership Structure and Corporate Social Responsibility Disclosure in Bangladesh. International Journal of Economics and Financial Issues, 3(4), 901–909. www.econjournals.com
Tanujaya, K., & Anggreany, E. (2021). Hubungan Dewan Direksi, Keberagaman Gender dan Kinerja Berkelanjutan terhadap Penghindaran Pajak. JURNAL ILMIAH AKUNTANSI DAN KEUANGAN.
Trireksani, T., & Djajadikerta, H. G. (2016). Corporate governance and environmental disclosure in the Indonesian mining industry. Australasian Accounting, Business and Finance Journal, 10(1). https://doi.org/10.14453/aabfj.v10i1.3
Armstrong, C. S., Blouin, J. L., Jagolinzer, A. D., & Larcker, D. F. (2015). Corporate governance, incentives, and tax avoidance. Journal of Accounting and Economics, 60(1), 1–17. https://doi.org/10.1016/j.jacceco.2015.02.003
Alfuzanni, A., & Djamil, N. (2019). Peran satuan pemeriksaan internal untuk mewujudkan good university governance dengan audit kepatuhan sebagai variable moderating. Sorot, 14(2), 41-51. (https://sorot.ejournal.unri.ac.id/index.php/JS/article/view/7824)
Awaliah, R., Damayanti, R. A., & Usman, A. (2022). Tren Penghindaran Pajak Perusahaan di Indonesia yang Terdaftar di BEI Melalui Analisis Effective Tax Rate (ETR) Perusahaan. www.idx.co.id
Chandra, B., & Cintya, C. (2021). Upaya praktik Good Corporate Governance dalam penghindaran pajak di Indonesia. Jurnal Ekonomi Modernisasi, 17(3), 232–247. https://doi.org/10.21067/jem.v17i3.6016
Djamil, N., & Anggraini, M. (2023). Suppressing the Level of Corruption in Kampar District: A Study of The Impact of Accountability, Audit Opinions, Publication of Financial Statements, Audit Results And Follow-Up Of Audit Results. InJEBA : International Journal of Economics, Business and Accounting, 1(1), 11–25. https://doi.org/10.5281/zenodo.10538909
Djamil, N. (2023). Factors affecting the Quality of Financial Reports: A Value Relevance Based Analysis. Jurnal Rumpun Ilmu Ekonomi, 1(1), 1–11. https://doi.org/10.5281/zenodo.10695247
Farida, D. N. (2019). JURNAL AKUNTANSI INDONESIA 89 Pengaruh Diversitas Gender Terhadap Pengungkapan Sustainability Development Goals Pengaruh Diversitas Gender Terhadap Pengungkapan Sustainability Development Goals. In Jurnal Akuntansi Indonesia (Vol. 8, Issue 2).
Gardazi, S. S. N., Hassan, A. F. S., & Johari, J. B. (2020). Board of Directors Attributes and Sustainability Performance in the Energy Industry. Journal of Asian Finance, Economics and Business, 12(1), 317–328. https://doi.org/10.13106/JAFEB.2020.VOL7.NO12.317
Ghozali, I., & Bana, E. L. (2021). Pengaruh Diversitas Gender Dewan Komisaris terhadap Penghindaran Pajak dengan Sustainability Performance sebagai Variabel Mediasi. https://ejournal3.undip.ac.id/index.php/accounting/article/view/32976/26341
Hoseini, M., Safari Gerayli, M., & Valiyan, H. (2019). Demographic characteristics of the board of directors’ structure and tax avoidance: Evidence from Tehran Stock Exchange. International Journal of Social Economics, 46(2), 199–212. https://doi.org/10.1108/IJSE-11-2017-0507
Huang, J., & Kisgen, D. J. (2013). Gender and corporate finance: Are male executives overconfident relative to female executives? Journal of Financial Economics, 108(3), 822–839. https://doi.org/10.1016/j.jfineco.2012.12.005
Itan, I., & Melissa. (2022). The Effect of Board Characteristics on Tax Avoidance with Sustainability Performance as a Mediating Variable.
Jarboui, A., Kachouri Ben Saad, M., & Riguen, R. (2020). Tax avoidance: do board gender diversity and sustainability performance make a difference? Journal of Financial Crime, 27(4), 1389–1408. https://doi.org/10.1108/JFC-09-2019-0122
Levi, M., Li, K., & Zhang, F. (2014). Director gender and mergers and acquisitions. Journal of Corporate Finance, 28, 185–200. https://doi.org/10.1016/j.jcorpfin.2013.11.005
Minnick, K., & Noga, T. (2010). Do corporate governance characteristics influence tax management? Journal of Corporate Finance, 16(5), 703–718. https://doi.org/10.1016/j.jcorpfin.2010.08.005
Novita, N. (2016). Executives Characters, Gender and Tax Avoidance: A Study on Manufacturing Companies in Indonesia.
Pertiwi, D., Anggraeni, W., & Kurnianto, S. (2020). The Effect of Board Size and Female Directors on Tax Avoidance. In International Journal of Innovation, Creativity and Change. www.ijicc.net (Vol. 13, Issue 8). www.ijicc.net
Prasetyo, N. B. (2019). The Role of Gender Diversity on the Board of Directors and Tax Avoidance. Russian Journal of Agricultural and Socio-Economic Sciences, 87(3), 107–115. https://doi.org/10.18551/rjoas.2019-03.14
Ridho, M., & Djamil, N. (2023). The Effect of the Proportion of the Board of Commissioners, Audit Committee, Asymmetric Information and Company Size on Earnings Management Practices. JAWI : Journal of Ahkam Wa Iqtishad, 1(2), 95–100. https://doi.org/10.5281/zenodo.10312884
Rhee, C. S., Woo, S., & Kim, D. H. (2020). The effect of female employment on corporate sustainability in terms of tax avoidance. Sustainability (Switzerland), 12(1). https://doi.org/10.3390/su12010140
Salhi, B., Al Jabr, J., & Jarboui, A. (2020). A comparison of corporate governance and tax avoidance of UK and Japanese firms. In Comparative Economic Research (Vol. 23, Issue 3, pp. 111–132). Łódź University Press. https://doi.org/10.18778/1508-2008.23.23
Salhi, B., Riguen, R., Kachouri, M., & Jarboui, A. (2020). The mediating role of corporate social responsibility on the relationship between governance and tax avoidance: UK common law versus French civil law. Social Responsibility Journal, 16(8), 1149–1168. https://doi.org/10.1108/SRJ-04-2019-0125
Sufian, M. A., & Zahan, M. (2013). Ownership Structure and Corporate Social Responsibility Disclosure in Bangladesh. International Journal of Economics and Financial Issues, 3(4), 901–909. www.econjournals.com
Tanujaya, K., & Anggreany, E. (2021). Hubungan Dewan Direksi, Keberagaman Gender dan Kinerja Berkelanjutan terhadap Penghindaran Pajak. JURNAL ILMIAH AKUNTANSI DAN KEUANGAN.
Trireksani, T., & Djajadikerta, H. G. (2016). Corporate governance and environmental disclosure in the Indonesian mining industry. Australasian Accounting, Business and Finance Journal, 10(1). https://doi.org/10.14453/aabfj.v10i1.3