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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  • @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.