The Effect of Board Characteristics on Tax Aggressiveness
Keywords:
Tax Aggressiveness, Board Size, Independent Commissioner, Board Compensation, Board Gender DiversityAbstract
This study was conducted to determine the influence of board size, independent commissioners, board compensation, and board gender diversity on tax aggressiveness. The companies studied were energy companies, as these companies are known to engage in significant tax avoidance according to the Directorate General of Taxes (DJP). Thus, the population in this study comprised all energy companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, total 45 companies with 214 observations selected based on predetermined criteria. This research utilized secondary data by collecting annual reports accessible through www.idx.co.id or the respective company websites. The fixed effect model was chosen for data analysis. The results of this study indicate that board size has a significantly positive impact on tax aggressiveness because the number of directors in a company can influence corporate governance decisions regarding tax control. However, the variables of independent commissioners, board compensation, and board gender diversity do not have a significant effect on tax aggressiveness.
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