The Influence of Gender Diversity, Independent Commissioners, Audit Committees, Institutional Ownership, and Profit Management on Tax Avoidance

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Rindi Laila Alawiyah
Sartika Wulandari


Tax Avoidance, Gender Diversity, Independent Commissioner, Audit Committee, Institutional Ownership, Earnings Management


Tax avoidance is an effort to increase tax efficiency legally through taking
advantage and weaknesses in tax regulations. Management participation in the company's
highest decision making can influence tax policy and the level of compliance with tax rules.
This study was conducted to determine tax avoidance practices that are influenced by
gender diversity, independent commissioners, audit committees, institutional ownership,
and earnings management. Through a quantitative approach, secondary data used in the
form of annual reports from service sub-sector companies listed on the IDX in 2018-2022.
By applying purposive sampling technique, there are 185 samples from 37 companies that
meet the selection criteria. In this study, IBM SPSS Statistics 24 software was used as a
tool to analyze data using multiple linear regression methods. The results show that gender
diversity, independent commissioners, and earnings management show a negative but
insignificant direction of relationship to tax avoidance, while the audit committee and
institutional ownership have a significant negative direction of relationship to tax avoidance.
The control variables in the form of probability and company size have a significant negative
relationship direction to tax avoidance, while leverage has a significant positive relationship
direction to tax avoidance

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