PENGARUH BOARD GENDER DIVERSITY, BOARD SIZE, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK
Abstract
This study aims to research whether board gender diversity, board size and leverage have influences on tax avoidance. This research involves a purposive sampling method and obtains 1660 company data listed on the Indonesia Stock Exchange (IDX) that met the sample criteria for the period 2017-2021. The results showed that tax avoidance in Indonesia do not influence board size, board gender diversity and leverage.
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References
Alfina, I. T., Nurlaela, S., & Wijayanti, A. (2018). The Influence of Profitability, Leverage, Independent Commissioner, and Company Size to Tax Avoidance. International Conference on Technology, Education, and Social Science 2018, 2018(10), 102–106.
Alkhatib, K. (2012). The Determinants of Leverage of Listed Companies. International Journal of Business and Social Science, 3(24), 78–83.
Anggraeni, D. P., & Kurnianto, S. (2020). The effect of board of directors’ diversity and overconfidence on tax avoidance. Jurnal Ilmiah Mahasiswa FEB, 13(8), 1127–1141. http://jimfeb.ub.ac.id/index.php/jimfeb/article/view/4686
Arianandini, P. W., & Ramantha, I. W. (2018). Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional Pada Tax Avoidance. E-Jurnal Akuntansi, 22, 2088. https://doi.org/10.24843/eja.2018.v22.i03.p17
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
Bird, A., & Karolyi, S. A. (2017). Governance and taxes: Evidence from regression discontinuity. Accounting Review, 92(1), 29–50. https://doi.org/10.2308/accr-51520
Dewinta, I., & Setiawan, P. (2016). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 14(3), 1584–1615.
Dharma, I. M. S., & Ardiana, P. A. (2016). Pengaruh Leverage, Intensitas Aset Tetap, Ukuran Perusahaan, dan Koneksi Politik Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 15, 584–613. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/17463
DiMaggio, P., & Powell, W. W. (1983). The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (translated by G. Yudin). Journal of Economic Sociology, 11(1), 34–56. https://doi.org/10.17323/1726-3247-2010-1-34-56
Fabozzi, F. J., & Drake, P. P. (2011). Finance: Capital Markets, Financial Management, and Investment Management. In Finance: Capital Markets, Financial Management, and Investment Management. https://doi.org/10.1002/9781118266984
Fitri Prasetyorini, B. (2013). Pengaruh Ukuran Perusahaan, Leverage, Price Earning Ratio Dan Profitabilitas Terhadap Nilai Perusahaan. Jurnal Imu Manajemen, 1(1), 183–196.
Hambrick, D. C., & Mason, P. a. (1984). Echelons : of Reflection The Its Organization as Top a. Management, 9(2), 193–206. http://www.jstor.org/stable/258434
Hardeck, I., & Hertl, R. (2014). Consumer Reactions to Corporate Tax Strategies: Effects on Corporate Reputation and Purchasing Behavior. Journal of Business Ethics, 123(2), 309–326. https://doi.org/10.1007/s10551-013-1843-7
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
Hudha, B., & Utomo, D. C. (2021). Pengaruh Ukuran Dewan Direksi, Komisaris Independen, Keragaman Gender, Dan Kompensasi Eksekutif Terhadap Penghindaran Pajak Perusahaan. Diponegoro Journal of Accounting, 10(1), 1–10.
Irianto. (2017). The Influence of Profitability, Leverage, Firm Size and Capital Intensity Towards Tax Avoidance. International Journal of Accounting and Taxation, 5(2), 33–41. https://doi.org/10.15640/ijat.v5n2a3
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
Jasmine, U., Zirman, Z., & Paulus, S. (2017). Pengaruh Leverage, Kepelimikan Institusonal, Ukuran Perusahaan, dan Profitabilitas terhadap Penghindaran Pajak (Studi pada Perusahaan Manufaktur yang Terdaftar di Bei Tahun 2012-2014). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 4(1), 1786–1800.
Khan, M., Srinivasan, S., & Tan, L. (2016). Institutional Ownership and Corporate Tax Avoidance: New Evidence. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2779809
Khaoula, Aliani, & Ali, Z. M. (2012). The board of directors and the corporate tax planning: Empirical Evidence from Tunisia. International Journal of Accounting and Financial Reporting, 2(2), 142. https://doi.org/10.5296/ijafr.v2i2.2525
Khaoula, Aliani, & Mohamed Ali, Z. (2012). Demographic Diversity in the Board and Corporate Tax Planning in American Firms. Business Management and Strategy, 3(1). https://doi.org/10.5296/bms.v3i1.1851
Kurniasih, T., & Ratna Sari, M. (2013). Pengaruh Return on Assets, Leverage, Corporate Governance, Ukuran Perusahaan Dan Kompensasi Rugi Fiskal Pada Tax Avoidance. Buletin Studi Ekonomi, 18(1), 58–66.
Lee, P. M., & James, E. H. (2007). SHE′-E-OS: Gender effects and investor reactions to the announcements of top executive appointments. Strategic Management Journal, 28(3), 227–241. https://doi.org/10.1002/smj.575
Mala, N. N., & Ardiyanto, M. D. (2021). Pengaruh Diversitas Gender Dewan Direki Terhadap Penghindaran Pajak (tudi Empiris Pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2014-2018). Diponegoro Journal of Accounting, 10(1), 1–11.
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
Murni, Y., Sudarmaji, E., & Sugihyanti, E. (2016). The Role of Institutional Ownerships , Board of Independent Commissioner and Leverage : Corporate Tax Avoidance in Indonesia. IOSR Journal of Business and Management Ver . I, 18(11), 2319–7668. https://doi.org/10.9790/487X-1811017985
OECD. (2019). OECD: Tax Ratio Indonesia terendah di Asia Pasifik | IDNFinancials.
Pebriani, S. P., & et al. (2019). Pengaruh Struktur Modal, Pertumbuhan Perusahaan, Profitabilitas, dah Likuiditas Terhadap Nilai Perusahaan ( Studi Empiris Pada Perusahaan Sub Sektor Makanan & Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017). Jurnal Online Mahasiswa (JOM). www.detikfinance.com
POJK. (2014). Otoritas jasa keuangan republik indonesia.
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
Prihatini, D., Wibisono, S., Wilantari, R. N., Ilmu, J., Pembangunan, S., Ekonomi, F., Unej, U. J., & Kalimantan, J. (2020). Determinan Penyerapan Tenaga Kerja Di Indonesia Tahun 2011-2015 ( Determinant Of Labor Absorption In Indonesia In 2011-2015 ). VII(1), 36–41.
Rania, S., Susetyo, D., & Fuadah, L. L. (2018). The effects of the corporate’s characteristics on tax avoidance moderated by earnings management (Indonesian evidence). Journal of Accounting, Finance and Auditing Studies, 4(3), 149–169.
Rukajat, A. (2018). Pendekatan Penelitian Kuantitatif: Quantitative Research Approach - Ajat Rukajat - Google Buku. Deepublish Publisher. https://books.google.co.id/books?hl=id&lr=&id=1pWEDwAAQBAJ&oi=fnd&pg=PP1&dq=Subjek+penelitian+kuantitatif+adalah+penggunaan+satu+atau+lebih+jenis+data+yang+tujuannya+adalah+mengembangkan+sintesis+yang+sudah+ada+sebelumnya.+Penggunaan+pendekatan+deskriptif+karena+nanti+akan+menghasilkan+data+deskriptif+yang+pada+umumnya+menggunakan&ots=9PnFAq8Gm5&sig=ZYWWV-rCN-Xr2mUobnA0MRAXJU8&redir_esc=y#v=onepage&q&f=false
Salhi, B., Riguen, R., Kachouri, M., & Jarboui, A. (2019). 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
Sandi, F. B. (2020, March). Tax Ratio: Sistem & Perkembangannya di Indonesia.
Saputra, M. D., & Susanti, J. (2019). Pengaruh Profitabilitas, Kepemilikan Corporate Governance Terhadap Penghindaran Pajak Di Indonesia. VALID Jurnal Ilmiah, 16(2), 164–179.
Yu, B., Lenard, M. J., York, E. A., & Wu, S. (2017). Female leadership in banking and bank risk. Academy of Accounting and Financial Studies Journal, 21(3), 1–19.
Yuliawati. (2019, January). Gelombang Penghindaran Pajak dalam Pusaran Batu Bara - Opini Katadata.co.id.
Alkhatib, K. (2012). The Determinants of Leverage of Listed Companies. International Journal of Business and Social Science, 3(24), 78–83.
Anggraeni, D. P., & Kurnianto, S. (2020). The effect of board of directors’ diversity and overconfidence on tax avoidance. Jurnal Ilmiah Mahasiswa FEB, 13(8), 1127–1141. http://jimfeb.ub.ac.id/index.php/jimfeb/article/view/4686
Arianandini, P. W., & Ramantha, I. W. (2018). Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional Pada Tax Avoidance. E-Jurnal Akuntansi, 22, 2088. https://doi.org/10.24843/eja.2018.v22.i03.p17
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
Bird, A., & Karolyi, S. A. (2017). Governance and taxes: Evidence from regression discontinuity. Accounting Review, 92(1), 29–50. https://doi.org/10.2308/accr-51520
Dewinta, I., & Setiawan, P. (2016). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 14(3), 1584–1615.
Dharma, I. M. S., & Ardiana, P. A. (2016). Pengaruh Leverage, Intensitas Aset Tetap, Ukuran Perusahaan, dan Koneksi Politik Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 15, 584–613. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/17463
DiMaggio, P., & Powell, W. W. (1983). The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (translated by G. Yudin). Journal of Economic Sociology, 11(1), 34–56. https://doi.org/10.17323/1726-3247-2010-1-34-56
Fabozzi, F. J., & Drake, P. P. (2011). Finance: Capital Markets, Financial Management, and Investment Management. In Finance: Capital Markets, Financial Management, and Investment Management. https://doi.org/10.1002/9781118266984
Fitri Prasetyorini, B. (2013). Pengaruh Ukuran Perusahaan, Leverage, Price Earning Ratio Dan Profitabilitas Terhadap Nilai Perusahaan. Jurnal Imu Manajemen, 1(1), 183–196.
Hambrick, D. C., & Mason, P. a. (1984). Echelons : of Reflection The Its Organization as Top a. Management, 9(2), 193–206. http://www.jstor.org/stable/258434
Hardeck, I., & Hertl, R. (2014). Consumer Reactions to Corporate Tax Strategies: Effects on Corporate Reputation and Purchasing Behavior. Journal of Business Ethics, 123(2), 309–326. https://doi.org/10.1007/s10551-013-1843-7
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
Hudha, B., & Utomo, D. C. (2021). Pengaruh Ukuran Dewan Direksi, Komisaris Independen, Keragaman Gender, Dan Kompensasi Eksekutif Terhadap Penghindaran Pajak Perusahaan. Diponegoro Journal of Accounting, 10(1), 1–10.
Irianto. (2017). The Influence of Profitability, Leverage, Firm Size and Capital Intensity Towards Tax Avoidance. International Journal of Accounting and Taxation, 5(2), 33–41. https://doi.org/10.15640/ijat.v5n2a3
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
Jasmine, U., Zirman, Z., & Paulus, S. (2017). Pengaruh Leverage, Kepelimikan Institusonal, Ukuran Perusahaan, dan Profitabilitas terhadap Penghindaran Pajak (Studi pada Perusahaan Manufaktur yang Terdaftar di Bei Tahun 2012-2014). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 4(1), 1786–1800.
Khan, M., Srinivasan, S., & Tan, L. (2016). Institutional Ownership and Corporate Tax Avoidance: New Evidence. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2779809
Khaoula, Aliani, & Ali, Z. M. (2012). The board of directors and the corporate tax planning: Empirical Evidence from Tunisia. International Journal of Accounting and Financial Reporting, 2(2), 142. https://doi.org/10.5296/ijafr.v2i2.2525
Khaoula, Aliani, & Mohamed Ali, Z. (2012). Demographic Diversity in the Board and Corporate Tax Planning in American Firms. Business Management and Strategy, 3(1). https://doi.org/10.5296/bms.v3i1.1851
Kurniasih, T., & Ratna Sari, M. (2013). Pengaruh Return on Assets, Leverage, Corporate Governance, Ukuran Perusahaan Dan Kompensasi Rugi Fiskal Pada Tax Avoidance. Buletin Studi Ekonomi, 18(1), 58–66.
Lee, P. M., & James, E. H. (2007). SHE′-E-OS: Gender effects and investor reactions to the announcements of top executive appointments. Strategic Management Journal, 28(3), 227–241. https://doi.org/10.1002/smj.575
Mala, N. N., & Ardiyanto, M. D. (2021). Pengaruh Diversitas Gender Dewan Direki Terhadap Penghindaran Pajak (tudi Empiris Pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2014-2018). Diponegoro Journal of Accounting, 10(1), 1–11.
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
Murni, Y., Sudarmaji, E., & Sugihyanti, E. (2016). The Role of Institutional Ownerships , Board of Independent Commissioner and Leverage : Corporate Tax Avoidance in Indonesia. IOSR Journal of Business and Management Ver . I, 18(11), 2319–7668. https://doi.org/10.9790/487X-1811017985
OECD. (2019). OECD: Tax Ratio Indonesia terendah di Asia Pasifik | IDNFinancials.
Pebriani, S. P., & et al. (2019). Pengaruh Struktur Modal, Pertumbuhan Perusahaan, Profitabilitas, dah Likuiditas Terhadap Nilai Perusahaan ( Studi Empiris Pada Perusahaan Sub Sektor Makanan & Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017). Jurnal Online Mahasiswa (JOM). www.detikfinance.com
POJK. (2014). Otoritas jasa keuangan republik indonesia.
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
Prihatini, D., Wibisono, S., Wilantari, R. N., Ilmu, J., Pembangunan, S., Ekonomi, F., Unej, U. J., & Kalimantan, J. (2020). Determinan Penyerapan Tenaga Kerja Di Indonesia Tahun 2011-2015 ( Determinant Of Labor Absorption In Indonesia In 2011-2015 ). VII(1), 36–41.
Rania, S., Susetyo, D., & Fuadah, L. L. (2018). The effects of the corporate’s characteristics on tax avoidance moderated by earnings management (Indonesian evidence). Journal of Accounting, Finance and Auditing Studies, 4(3), 149–169.
Rukajat, A. (2018). Pendekatan Penelitian Kuantitatif: Quantitative Research Approach - Ajat Rukajat - Google Buku. Deepublish Publisher. https://books.google.co.id/books?hl=id&lr=&id=1pWEDwAAQBAJ&oi=fnd&pg=PP1&dq=Subjek+penelitian+kuantitatif+adalah+penggunaan+satu+atau+lebih+jenis+data+yang+tujuannya+adalah+mengembangkan+sintesis+yang+sudah+ada+sebelumnya.+Penggunaan+pendekatan+deskriptif+karena+nanti+akan+menghasilkan+data+deskriptif+yang+pada+umumnya+menggunakan&ots=9PnFAq8Gm5&sig=ZYWWV-rCN-Xr2mUobnA0MRAXJU8&redir_esc=y#v=onepage&q&f=false
Salhi, B., Riguen, R., Kachouri, M., & Jarboui, A. (2019). 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
Sandi, F. B. (2020, March). Tax Ratio: Sistem & Perkembangannya di Indonesia.
Saputra, M. D., & Susanti, J. (2019). Pengaruh Profitabilitas, Kepemilikan Corporate Governance Terhadap Penghindaran Pajak Di Indonesia. VALID Jurnal Ilmiah, 16(2), 164–179.
Yu, B., Lenard, M. J., York, E. A., & Wu, S. (2017). Female leadership in banking and bank risk. Academy of Accounting and Financial Studies Journal, 21(3), 1–19.
Yuliawati. (2019, January). Gelombang Penghindaran Pajak dalam Pusaran Batu Bara - Opini Katadata.co.id.
Published
2022-12-31
How to Cite
KRISYADI, Robby; VIVIAN, Vivian.
PENGARUH BOARD GENDER DIVERSITY, BOARD SIZE, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK.
Jurnal Akuntansi, [S.l.], v. 10, n. 2, p. 82-93, dec. 2022.
ISSN 2540-9646.
Available at: <https://jurnalfe.ustjogja.ac.id/index.php/akuntansi/article/view/3322>. Date accessed: 12 july 2025.
doi: https://doi.org/10.30738/ja.v10i2.3322.
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Artikel
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