PENGARUH DIVERSITAS GENDER PADA DEWAN DAN KUALITAS AUDIT TERHADAP PRAKTIK PENGHINDARAN PAJAK

Stella Aurellia, Elfina Astrella Sambuaga

Abstract


The purpose of this study is to empirically examine the effect of gender diversity on the board and audit quality on tax avoidance practices. Gender diversity on the board and audit quality are proxied by dummy variables, while tax avoidance is measured by ETR. This study utilizes secondary data as research data. The research sample was selected using a purposive sampling technique and the number of observations was 269 observations of manufacturing sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The results showed that gender diversity on the board and audit quality had a significant effect on tax avoidance practices.


Keywords


gender diversity, audit quality, tax avoidance

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