PENGARUH BOARD GENDER DIVERSITY DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MEDIASI

Septiana Has Shinta, NIM.: 20108040091 (2024) PENGARUH BOARD GENDER DIVERSITY DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MEDIASI. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

The research aims to analyze the effect of the presence of women on the board of directors, the presence of women on the board of commissioners, and institutional ownership on tax avoidance with corporate social responsibility as a mediating variable. This research was conducted at manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange with a range of years of 2018-2023. This research is a type of quantitative research that uses secondary data in the form of annual reports and company sustainability reports. Companies are selected based on predetermined criteria using purposive sampling method so that obtained a sample of 162 sample data processed using Eviews 12. The results of model I data analysis show that the presence of women on the board of commissioners has a negative effect on corporate social responsibility. The influence of the presence of women on the board of directors and institutional ownership have no effect on corporate social responsibility. And the results of model II data analysis show that the presence of women on the board of directors, the presence of women on the board of commissioners, and institutional ownership have no effect on tax avoidance. Meanwhile, corporate social responsibility as a mediating variable has a negative effect on tax avoidance. Meanwhile, corporate social responsibility does not show a significant role in mediating the indirect relationship between the presence of women on the board of directors, the presence of women on the board of commissioners, and institutional ownership.

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