Faktor Yang Mempengaruhi Tax Aggressiveness: Bagaimana Pengaruh Board Gender Diversity?
Abstract
This study aims to analyze the effect of audit quality, size of the board of directors, and capital intensity on tax aggressiveness with gender diversity of directors as a moderating variable. The research was conducted on mining companies based on the IDX-IC classification on the IDX for 4 years, 2016-2019 period. The sample obtained was 47 observations with cross-sectional data method and multiple linear regression test. The results show that audit quality is negatively related to tax aggressiveness, capital intensity is positively related to tax aggressiveness, and gender diversity of directors weakens the positive effect of capital intensity on tax aggressiveness.
Keywords: Tax Aggressiveness; Capital Intensity; Board Gender Diversity; Audit Quality; Board Size.
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References
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Bosun-Fakunle, Funmilayo, Y., Josiah, M., & Jacob, O. B. (2019). Board of Directors’ Characteristics and Financial Restatement. International Journal of Management Science Research, 5(1), 133–152.
Boussaidi, A., & Hamed, M. (2015). The Impact of Governance Mechanisms On Tax Aggressiveness: Empirical Evidence From Tunisian Context. Journal of Asian Business Strategy, 5(1), 1–12. https://doi.org/10.18488/journal.1006/2015.5.1/1006.1.1.12
Craswel, A. T., Francis, J. R., & TayloP, S. L. (1995). Auditor brand name reputations and industry specializations. Journal of Accounting and Economics, 297–322.
Francis, B., Hasan, I., Wu, Q., & Yan, M. (2014). Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2474543
Gaaya, S., Lakhal, N., & Lakhal, F. (2017). Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality. Managerial Auditing Journal, 32(7), 731–744. https://doi.org/10.1108/MAJ-02-2017-1530
Gul, F. A., Srinidhi, B., & Ng, A. C. (2011). Does board gender diversity improve the informativeness of stock prices? Journal of Accounting and Economics, 51(3), 314–338. https://doi.org/10.1016/j.jacceco.2011.01.005
Harjito, Y., Sari, C. N., & Yulianto, -. (2017). Tax Aggressiveness Seen From Company Characteristics and Corporate Social Responsibility. Journal of Auditing, Finance, and Forensic Accounting, 5(2), 77–91. https://doi.org/10.21107/jaffa.v5i2.3765
Hoseini, M., Gerayli, M. S., & 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
Innocent, O. C., & Gloria, O. T. (2018). Effect of Corporate Governance Mechanisms on Tax Aggressiveness of Quoted Manufacturing Firms on the Nigerian Stock Exchange. Asian Journal of Economics, Business and Accounting, 8(1), 1–20. https://doi.org/10.9734/ajeba/2018/38594
Irianto, D. B. S., Sudibyo, Y. A., & S.Ak, A. W. (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. https://doi.org/10.1108/JFC-09-2019-0122
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Jihene, F., & Moez, D. (2019). The moderating effect of audit quality on CEO compensation and tax avoidance: Evidence from Tunisian context. International Journal of Economics and Financial Issues, 9(1), 131–139. https://doi.org/10.32479/ijefi.7355
Kalbuana, N., Solihin, Saptono, Yohana, & Yanti, D. R. (2020). The Influence of Capital Intensity, Firm Size, and Leverage on Tax Avoidance on Companies Registered in Jakarta Islamic Index. International Journal of Economics, Business and Accounting Research (IJEBAR), 4(3), 272–278. https://doi.org/10.29040/ijebar.v4i03.1330
Kalliopi, C. (2020). The Impact of Board Diversity on tax aggressiveness: Evidence from Greece, (April). Retrieved from https://repository.ihu.edu.gr//xmlui/handle/11544/29600
Kanagaretnam, K., Lee, J., Lim, C. Y., & Lobo, G. J. (2016). Relation between auditor quality and tax aggressiveness: Implications of cross-country institutional differences. Auditing: A Journal of Practice & Theory, 35(4), 105–135. https://doi.org/10.2308/ajpt-51417
Khaoula, A., & Ali, Z. M. (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
Lestari, N., & Nedya, S. (2019). The effect of audit quality on tax avoidance. 354(iCASTSS), 329–333. https://doi.org/10.2991/icastss-19.2019.69
Lietz, G. M. (2013). Tax Avoidance vs . Tax Aggressiveness : Tax Avoidance vs. Tax Aggressiveness: A Unifying Conceptual Framework. Tax Aggressiveness: A Unifying Conceptual Framework.
Maula, H., Saifullah, M., Nurudin, & Zakiy, F. S. (2019). The influence of return on assets, leverage, size, and capital intensity on tax avoidance. AFEBI Accounting Review, 4((01)), 50–62. https://doi.org/10.15640/ijat.v5n2a3
Maulana, M., Marwa, T., & Wahyudi, T. (2018). The effect of transfer pricing, capital intensity and financial distress on tax avoidance with firm size as moderating variables. Modern Economics, 11(1), 122–128. https://doi.org/10.31521/modecon.v11(2018)-20
Minghui Li, Liu, X., Tong, J., & Zhang, F. (2019). CFO Gender and Tax Aggressiveness: New Evidence from China. Financial Markets & Corporate Governance Conference.
Noor, R. M., Fadzillah, N. S. M., & Mastuki, N. (2010). Corporate Tax Planning: A Study On Corporate Effective Tax Rates of Malaysian Listed Companies. International Journal of Trade, Economics and Finance, 1(2), 189–193. https://doi.org/10.7763/ijtef.2010.v1.34
Oyenike, O., Olayinka, E., & Emeni, F. (2016). Female Directors and Tax Aggressiveness of Listed Banks in Nigeria, 293–299.
Pohan, C. A. (2017). Panama Papers Dan Fenomena Penyelundupan Pajak Serta Implikasinya Terhadap Penerimaan Pajak Indonesia, 4(2), 149–165.
Pratama, I., & Suryarini, T. (2020). The Role of Independent Commissioners in Moderating the Effect of Capital Intensity, Inventory Intensity, and Profitability on Tax Aggressiveness. Accounting Analysis Journal, 9(3), 208–214. https://doi.org/10.15294/aaj.v9i2.x
Richardson, G., Taylor, G., & Lanis, R. (2016). Women on the board of directors and corporate tax aggressiveness in Australia An empirical analysis. Accounting Research Journal, 29(3), 313–331. https://doi.org/10.1108/ARJ-09-2014-0079
Riguen, R., Salhi, B., & Jarboui, A. (2019). Do women in board represent less corporate tax avoidance? A moderation analysis. International Journal of Sociology and Social Policy, 40(1–2), 114–132. https://doi.org/10.1108/IJSSP-10-2019-0211
Robin, A. J., & Zhang, H. (2015). Do industry-specialist auditors influence stock price crash risk? Auditing: A Journal of Practice & Theory, 34(3), 47–79. https://doi.org/10.2308/ajpt-50950
Shiddiq, M. & R. (2018). the Influence of Leverage , Executive Incentives , Managerial Ownership on Tax Aggressiveness ( Study in Manufacturing Companies Listed on Idx Year 2012-2014 ). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansikuntansi, 3(3), 494–504.
Sonia, S., & Suparmun, H. (2019). Factors Influencing Tax Avoidance, 73, 238–243. https://doi.org/10.2991/aicar-18.2019.52
Sugianto, D. (2019). Adaro Dituduh Hindari Pajak, DJP: Kita Pelajari. Retrieved from https://finance.detik.com/bursa-dan-valas/d-4612405/adaro-dituduh-hindari-pajak-djp-kita-pelajari
Suyono, E. (2018). External Auditors’ Quality, Leverage, and Tax Aggressiveness: Empirical Evidence From The Indonesian Stock Exchange. Media Ekonomi Dan Manajemen, 33(2), 99–112. https://doi.org/10.24856/mem.v33i2.711
Trisnawati, E., Fenny, & Budiono, H. (2020). Influence of Transfer Pricing, CEO Compensation, and Accounting Irregularities on Tax Aggressiveness, 439(Ticash 2019), 170–174. https://doi.org/10.2991/assehr.k.200515.028
Wahab, A., Aswadi, E., Ariff, A. M., Marzuki, M. M., & Sanusi., S. M. (2017). Political connections, corporate governance, and tax aggressiveness in Malaysia. Asian Review of Accounting, 25(3), 1–54.
Watts, R. L., & Zimmerman, J. L. (1990). Positive Accounting Theory: A Ten Year Perspective. The Accounting Review, 65(1), 131–156.
Zemzem, A., & Ftouhi, K. (2013). The Effects of Board of Directors ’ Characteristics on Tax Aggressiveness. Research Journal in Finance and Accounting, 4(4), 140–148.
Ambarsari, D., Pratomo, D., & Kurnia. (2019). Pengaruh Ukuran Dewan Komisaris , Gender Diversity Pada Dewan , Dan Kualitas Auditor Eksternal Terhadap Agresivitas Pajak. Jurnal Asset (Akuntansi Riset), 17(2), 142–157.
Bosun-Fakunle, Funmilayo, Y., Josiah, M., & Jacob, O. B. (2019). Board of Directors’ Characteristics and Financial Restatement. International Journal of Management Science Research, 5(1), 133–152.
Boussaidi, A., & Hamed, M. (2015). The Impact of Governance Mechanisms On Tax Aggressiveness: Empirical Evidence From Tunisian Context. Journal of Asian Business Strategy, 5(1), 1–12. https://doi.org/10.18488/journal.1006/2015.5.1/1006.1.1.12
Craswel, A. T., Francis, J. R., & TayloP, S. L. (1995). Auditor brand name reputations and industry specializations. Journal of Accounting and Economics, 297–322.
Francis, B., Hasan, I., Wu, Q., & Yan, M. (2014). Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2474543
Gaaya, S., Lakhal, N., & Lakhal, F. (2017). Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality. Managerial Auditing Journal, 32(7), 731–744. https://doi.org/10.1108/MAJ-02-2017-1530
Gul, F. A., Srinidhi, B., & Ng, A. C. (2011). Does board gender diversity improve the informativeness of stock prices? Journal of Accounting and Economics, 51(3), 314–338. https://doi.org/10.1016/j.jacceco.2011.01.005
Harjito, Y., Sari, C. N., & Yulianto, -. (2017). Tax Aggressiveness Seen From Company Characteristics and Corporate Social Responsibility. Journal of Auditing, Finance, and Forensic Accounting, 5(2), 77–91. https://doi.org/10.21107/jaffa.v5i2.3765
Hoseini, M., Gerayli, M. S., & 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
Innocent, O. C., & Gloria, O. T. (2018). Effect of Corporate Governance Mechanisms on Tax Aggressiveness of Quoted Manufacturing Firms on the Nigerian Stock Exchange. Asian Journal of Economics, Business and Accounting, 8(1), 1–20. https://doi.org/10.9734/ajeba/2018/38594
Irianto, D. B. S., Sudibyo, Y. A., & S.Ak, A. W. (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. https://doi.org/10.1108/JFC-09-2019-0122
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Jihene, F., & Moez, D. (2019). The moderating effect of audit quality on CEO compensation and tax avoidance: Evidence from Tunisian context. International Journal of Economics and Financial Issues, 9(1), 131–139. https://doi.org/10.32479/ijefi.7355
Kalbuana, N., Solihin, Saptono, Yohana, & Yanti, D. R. (2020). The Influence of Capital Intensity, Firm Size, and Leverage on Tax Avoidance on Companies Registered in Jakarta Islamic Index. International Journal of Economics, Business and Accounting Research (IJEBAR), 4(3), 272–278. https://doi.org/10.29040/ijebar.v4i03.1330
Kalliopi, C. (2020). The Impact of Board Diversity on tax aggressiveness: Evidence from Greece, (April). Retrieved from https://repository.ihu.edu.gr//xmlui/handle/11544/29600
Kanagaretnam, K., Lee, J., Lim, C. Y., & Lobo, G. J. (2016). Relation between auditor quality and tax aggressiveness: Implications of cross-country institutional differences. Auditing: A Journal of Practice & Theory, 35(4), 105–135. https://doi.org/10.2308/ajpt-51417
Khaoula, A., & Ali, Z. M. (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
Lestari, N., & Nedya, S. (2019). The effect of audit quality on tax avoidance. 354(iCASTSS), 329–333. https://doi.org/10.2991/icastss-19.2019.69
Lietz, G. M. (2013). Tax Avoidance vs . Tax Aggressiveness : Tax Avoidance vs. Tax Aggressiveness: A Unifying Conceptual Framework. Tax Aggressiveness: A Unifying Conceptual Framework.
Maula, H., Saifullah, M., Nurudin, & Zakiy, F. S. (2019). The influence of return on assets, leverage, size, and capital intensity on tax avoidance. AFEBI Accounting Review, 4((01)), 50–62. https://doi.org/10.15640/ijat.v5n2a3
Maulana, M., Marwa, T., & Wahyudi, T. (2018). The effect of transfer pricing, capital intensity and financial distress on tax avoidance with firm size as moderating variables. Modern Economics, 11(1), 122–128. https://doi.org/10.31521/modecon.v11(2018)-20
Minghui Li, Liu, X., Tong, J., & Zhang, F. (2019). CFO Gender and Tax Aggressiveness: New Evidence from China. Financial Markets & Corporate Governance Conference.
Noor, R. M., Fadzillah, N. S. M., & Mastuki, N. (2010). Corporate Tax Planning: A Study On Corporate Effective Tax Rates of Malaysian Listed Companies. International Journal of Trade, Economics and Finance, 1(2), 189–193. https://doi.org/10.7763/ijtef.2010.v1.34
Oyenike, O., Olayinka, E., & Emeni, F. (2016). Female Directors and Tax Aggressiveness of Listed Banks in Nigeria, 293–299.
Pohan, C. A. (2017). Panama Papers Dan Fenomena Penyelundupan Pajak Serta Implikasinya Terhadap Penerimaan Pajak Indonesia, 4(2), 149–165.
Pratama, I., & Suryarini, T. (2020). The Role of Independent Commissioners in Moderating the Effect of Capital Intensity, Inventory Intensity, and Profitability on Tax Aggressiveness. Accounting Analysis Journal, 9(3), 208–214. https://doi.org/10.15294/aaj.v9i2.x
Richardson, G., Taylor, G., & Lanis, R. (2016). Women on the board of directors and corporate tax aggressiveness in Australia An empirical analysis. Accounting Research Journal, 29(3), 313–331. https://doi.org/10.1108/ARJ-09-2014-0079
Riguen, R., Salhi, B., & Jarboui, A. (2019). Do women in board represent less corporate tax avoidance? A moderation analysis. International Journal of Sociology and Social Policy, 40(1–2), 114–132. https://doi.org/10.1108/IJSSP-10-2019-0211
Robin, A. J., & Zhang, H. (2015). Do industry-specialist auditors influence stock price crash risk? Auditing: A Journal of Practice & Theory, 34(3), 47–79. https://doi.org/10.2308/ajpt-50950
Shiddiq, M. & R. (2018). the Influence of Leverage , Executive Incentives , Managerial Ownership on Tax Aggressiveness ( Study in Manufacturing Companies Listed on Idx Year 2012-2014 ). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansikuntansi, 3(3), 494–504.
Sonia, S., & Suparmun, H. (2019). Factors Influencing Tax Avoidance, 73, 238–243. https://doi.org/10.2991/aicar-18.2019.52
Sugianto, D. (2019). Adaro Dituduh Hindari Pajak, DJP: Kita Pelajari. Retrieved from https://finance.detik.com/bursa-dan-valas/d-4612405/adaro-dituduh-hindari-pajak-djp-kita-pelajari
Suyono, E. (2018). External Auditors’ Quality, Leverage, and Tax Aggressiveness: Empirical Evidence From The Indonesian Stock Exchange. Media Ekonomi Dan Manajemen, 33(2), 99–112. https://doi.org/10.24856/mem.v33i2.711
Trisnawati, E., Fenny, & Budiono, H. (2020). Influence of Transfer Pricing, CEO Compensation, and Accounting Irregularities on Tax Aggressiveness, 439(Ticash 2019), 170–174. https://doi.org/10.2991/assehr.k.200515.028
Wahab, A., Aswadi, E., Ariff, A. M., Marzuki, M. M., & Sanusi., S. M. (2017). Political connections, corporate governance, and tax aggressiveness in Malaysia. Asian Review of Accounting, 25(3), 1–54.
Watts, R. L., & Zimmerman, J. L. (1990). Positive Accounting Theory: A Ten Year Perspective. The Accounting Review, 65(1), 131–156.
Zemzem, A., & Ftouhi, K. (2013). The Effects of Board of Directors ’ Characteristics on Tax Aggressiveness. Research Journal in Finance and Accounting, 4(4), 140–148.
Published
2022-04-26
How to Cite
ANGGELINA, Bella; TRISNAWATI, Estralita; FIRMANSYAH, Amrie.
Faktor Yang Mempengaruhi Tax Aggressiveness: Bagaimana Pengaruh Board Gender Diversity?.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 4, p. 912-927, apr. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/80340>. Date accessed: 25 apr. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i04.p07.
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