Women at The Wheel, Less Tax at The Deal? Moderating Tax Avoidance: The Role of Public Ownership
DOI:
https://doi.org/10.31092/jpi.v8i1.2789Keywords:
Board Gender Diversity , Tax Avoidance , Public OwnershipAbstract
This study examines the relationship between board gender diversity (BGD) and corporate tax avoidance (TA) in publicly traded companies within Indonesia's Consumer Cyclical sector. Utilizing a panel data regression analysis, this study investigates the impact of BGD on TA and explores the moderating role of public ownership (PO) in this relationship. The findings reveal that BGD negatively influences TA, suggesting that greater gender diversity on boards of directors leads to reduced tax avoidance practices. However, the moderating effect of PO weakens this relationship, implying that the impact of BGD on TA is less pronounced in companies with higher levels of public ownership. The study contributes to the literature on corporate governance, taxation, and gender diversity by highlighting the nuanced interactions between these factors in the Indonesian context.
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Copyright (c) 2024 Dr.Amrie Firmansyah S.E., M.M., M.Ak., Abdul Hakim At Tamimi
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