Board of Directors Diversity in Tax Avoidance

Nita Budiman; Bandi Bandi

Proceedings of the International Conference on Economic, Management, Business and Accounting, ICEMBA 2022, 17 December 2022, Tanjungpinang, Riau Islands, Indonesia

Research Article

Board of Directors Diversity in Tax Avoidance

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Cite: BibTeX Plain Text

@INPROCEEDINGS{10.4108/eai.17-12-2022.2333218,
    author={Nita Andriyani Budiman and Bandi  Bandi},
    title={Board of Directors Diversity in Tax Avoidance},
    proceedings={Proceedings of the International Conference on Economic, Management, Business and Accounting, ICEMBA 2022, 17 December 2022, Tanjungpinang, Riau Islands, Indonesia},
    publisher={EAI},
    proceedings_a={ICEMBA},
    year={2023},
    month={6},
    keywords={diversity; board of directors; tax avoidance},
    doi={10.4108/eai.17-12-2022.2333218}
}

Nita Andriyani Budiman
Bandi Bandi
Year: 2023
Board of Directors Diversity in Tax Avoidance
ICEMBA
EAI
DOI: 10.4108/eai.17-12-2022.2333218

Nita Andriyani Budiman¹^,*, Bandi Bandi²

1: Muria Kudus University
2: Sebelas Maret University

*Contact email: nita.andriyani@umk.ac.id

Abstract

The directors' board influences tax avoidance tactics. The board of directors diversity will increase the number of perspectives on alternative solutions to problems because of the diversity of viewpoints among its members. This study intends to investigate the influence of gender, education, and tenure on boards of directors on tax avoidance. The Indonesia Stock Exchange's 102 energy companies that were listed between 2016 and 2021 were chosen as a sample in this study. Based on the study's findings, tax avoidance is positively impacted by education but negatively by gender and board of director experience.

Keywords: diversity; board of directors; tax avoidance

Published: 2023-06-19
Publisher: EAI

: http://dx.doi.org/10.4108/eai.17-12-2022.2333218