PENGARUH KEBERAGAMAN GENDER DALAM TATA KELOLA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BEI

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.

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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.

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