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All Journal The International Journal of Business Review (The Jobs Review)
Erlangga, Aldy Putra
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Economics, Econometrics & Finance

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Profitability, Leverage, Company Size and Institutional Ownership with The Gender Diversification Moderation of The Board of Directors on Tax Avoidance Siregar, Amelia Oktrivina; Masri, Indah; Susilawati, Susilawati; Erlangga, Aldy Putra
The International Journal of Business Review (The Jobs Review) Vol 3, No 2 (2020): The International Journal of Business Review. December 2020
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v3i2.30075

Abstract

The purpose of this research is to examine whether the influence of profitability, leverage, company size and institutional ownership with moderation of board gender diversification on tax avoidance in the automotive sector manufacturing companies in the 2012-2019 period. The sample in this study consisted of four companies that entered consistently during the research year. The period used in this research is eight years, from 2012 until 2019. The analysis data technique is panel data regression. The method used is purposive sampling method. The results of this research indicate that partially the profitability variable has a negative effect on tax avoidance. Leverage has a negative effect on tax avoidance. Company size has a negative effect on tax avoidance. Institutional ownership has a negative effect on tax avoidance. Gender cannot moderate the effect of Profitability on Tax Avoidance. Gender can moderate the effect of Leverage on Tax Avoidance. Gender cannot moderate the effect of Company Size on Tax Avoidance. Gender cannot moderate the effect of Institutional Ownership on Tax Avoidance. While simultaneous testing shows that the variable profitability, leverage, company size, institutional ownership and gender affect tax avoidance.
Co-Authors Indah Masri Siregar, Amelia Oktrivina Susilawati, Susilawati