HUBUNGAN DEWAN DIREKSI, KEBERAGAMAN GENDER DAN KINERJA BERKELANJUTAN TERHADAP PENGHINDARAN PAJAK
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Abstract
This study aims to determine the effect of the size of the board of directors on tax
avoidance and also to expand the existing literature by examining the mediating
effect of sustainability performance on the relationship between gender and tax
avoidance in the Indonesian context. This study will examine all companies listed on
the Indonesia Stock Exchange that meet the criteria other than the financial sector
from 2016-2020. Tax avoidance which is the dependent variable is measured by
CETR (Cash Effective Tax Rate) using partial least squares (PLS) software. The
sample used was 148 companies using a purposive sampling procedure. The results
of this study indicate that the size of the board of directors has no significant effect
on tax avoidance, gender diversity has a significant negative effect on tax avoidance,
but with the inclusion of sustainability performance as a mediating variable in the
relationship between gender diversity and tax avoidance, the results are not
significant
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