PENGARUH AUDIT QUALITY DAN BOARD GENDER DIVERSITY TERHADAP TAX AVOIDANCE
Abstract
The purpose of this study is to examine empirically the effect of audit quality and boardgender diversity on tax avoidance. The population studied in this study were companieslisted on the Indonesia Stock Exchange from 2010 to 2019. The sampling technique used was the purposive sampling method. The sample in this study amounted to 739 observations. The results of the study through the multiple regression analysis method show that audit quality has a negative and significant influence on the company's tax avoidance practices. Meanwhile, the gender diversity board has no significant effect on the company's tax avoidance practices.
BAHASA INDONESIA ABSTRACT
Tujuan dari penelitian ini adalah untuk mengkaji secara empiris pengaruh kualitas auditdan keberagaman gender pada dewan terhadap penghindaran pajak. Populasi yang diteliti dalam penelitian ini adalah perusahaan-perusahaan yang terdaftar di Bursa EfekIndonesia pada tahun 2010 hingga 2019. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling. Adapun sampel pada penelitian ini berjumlah 739 observasi. Hasil penelitian melalui metode analisis regresi berganda menunjukkan bahwa audit quality memiliki pengaruh yang negatif dan signifikan terhadap praktik tax avoidance perusahaan. Sedangkan, board gender diversity tidak memiliki pengaruhyang signifikan terhadap praktik tax avoidance perusahaan.
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