eprintid: 77826
rev_number: 19
eprint_status: archive
userid: 12243
dir: disk0/00/07/78/26
datestamp: 2026-08-10 02:28:31
lastmod: 2026-08-10 02:28:31
status_changed: 2026-08-10 02:28:31
type: thesis
metadata_visibility: show
contact_email: muchti.nurhidaya@uin-suka.ac.id
creators_name: Dzawil Ulum, NIM.: 21108040072
title: PENGARUH KEBERAGAMAN GENDER DALAM TATA KELOLA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BEI
ispublished: pub
subjects: 330.9598
subjects: 336.2
divisions: ak_syar
full_text_status: restricted
keywords: keberagaman gender, tata kelola, penghindaran pajak
note: M. Arsyadi Ridha, S.E., M.Sc., AK., CA., ACPA.
abstract: This study examines the effect of gender diversity in corporate governance on tax avoidance across all sectors of listed companies in Indonesia, excluding the financial sector. The study adopts a quantitative approach utilizing panel data regression analysis on 472 listed companies in Indonesia for the period from 2022 to 2024. Secondary data were obtained from published corporate annual reports. Data analysis was conducted using the Chow test, Lagrange Multiplier (LM) test, Hausman test, and panel data regression model estimation with the Random Effects Model. The results of the study indicate that female presence on the board of commissioners, board of directors, and audit committee has no significant effect on the level of corporate tax avoidance.
date: 2026-06-08
date_type: published
pages: 126
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Dzawil Ulum, NIM.: 21108040072  (2026) PENGARUH KEBERAGAMAN GENDER DALAM TATA KELOLA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BEI.  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/77826/1/21108040072_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/77826/2/21108040072_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf