Desti Sri Widaningsih
Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta, Indonesia

Published : 1 Documents Claim Missing Document
Claim Missing Document

Found 1 Documents

Direksi Asing, Ukuran Perusahaan dan Penghindaran Pajak dengan Direktur Wanita Sebagai Variabel Pemoderasi Nyimas Belinda Thania Setiadi; Desti Sri Widaningsih; Winda Erlita; Atika Jauharia Hatta Hambali
E-Jurnal Akuntansi Vol 33 No 4 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i04.p01


Tax avoidance will result in reduced state revenues which can hinder national development. This study aims to determine the effect of foreign directors and company size on tax avoidance with female directors as a moderating variable. The nature of women who prefer to avoid risks and comply with regulations can influence decision making related to company policies. The research sample was obtained from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2015 - 2019 totaling 172 companies. The sampling technique was carried out by purposive sampling. By using panel data regression and moderated regression analysis, the result is that foreign directors have a negative effect on tax evasion, while firm size has a positive effect on tax evasion. In addition, female directors are not proven to be able to strengthen the influence of foreign directors and weaken the effect of company size on tax evasion. Thus, the number of female directors does not influence the decision to avoid tax. Keywords: Foreign Directors; Firm Size; Female Directors; Tax Avoidance