Pengaruh Hedging, Kompensasi Eksekutif dan Gender Diversity Terhadap Agresivitas Pajak

This study aims to analyze board of commissioner size, gender diversity in boards, external auditor quality, and tax aggressiveness on property and real estate sector companies listed in Indonesia Stock Exchange (IDX) in the period of 2013-2017. In addition, to analyze the effect simultaneously and partially between board of commissioner size, gender diversity in boards, and external auditor quality against tax aggressiveness in property and real estate sector companies listed in Indonesia Stock Exchange (IDX) in the period of 2013-2017.The analytical method used is descriptive statistical test and panel data regression analysis using Eviews version 10. The technique of selecting the sample used is purposive sampling and obtained 28 property and real estate companies with a period of research for five years in 2013-2017 so obtained 140 units sample in this research.The results of this study also show that simultaneously the Board of Commissioners Size, Gender Diversity on the Board, and the Quality of External Auditors influence Tax Aggressiveness in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. Partially Gender Diversity on the Board has a negative effect on Tax Aggressiveness, while Board of Commissioners Size and External Auditor Quality have no effect.Keywords: Tax Aggressiveness, Board of Commissioner Size, Gender Diversity in Boards, External Auditor Quality

The purpose of this study is to determine the effect of independent commissioners, capital intensity, and executive compensation on tax aggressiveness in moderating institutional ownership in property and real estate companies listed on the Indonesia Stock Exchange for the 2017-2021 period.This study uses a quantitative approach. The population in this study is 80 property and real estate companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling. The criteria that have been set are obtained from 8 samples of Property and Real Estate companies. The type of data used in this research is secondary data. The method used in this research is panel data regression analysis.The results of this study indicate that the Independent Commissioner has a positive effect on Tax Aggressiveness. Capital Intensity has a negative effect on Tax Aggressiveness. Executive Compensation has no effect on Tax Aggressiveness. Ownership of the Memorandum of Institutional Relations on Tax Aggressiveness has a negative effect. Ownership of the Institutional Relationship between Capital Intensity and Tax Aggressiveness has a positive effect. Institutional Ownership cannot moderate the relationship between Executive Compensation and Tax Aggressiveness.

Tax is one of the largest sources of revenue from the State Budget (APBN). Every year it is expected that the achievement will be in accordance with the targets set by the government. On the other hand for Taxpayers, tax is a burden that must be reduced because it affects the profits earned. Tax avoidance by taxpayers was called tax aggressiveness, where taxpayers try to minimize the tax burden in order to increase profits.This study aims to determine the effect simultaneously and partially between tax aggressiveness as the dependent variable with executive compensation, independent director and audit quality as an independent variable with leverage control variables that were proxied by a debt to asset ratio (DAR).The research method used quantitative research with descriptive objectives verification and had a type of causality. The analytical unit used a mining company that was consistently listed on the IDX, consistently publishes financial statements and did not experience losses during the study period of 2011-2017. Based on these criteria 8 samples of the company were obtained with a study period of 7 years, resulting in 56 research samples. The method of data analysis used descriptive statistical analysis and panel data regression analysis which was assisted by Microsoft Excel 2016 and E-Views 10 Student Version software.From the results of descriptive statistical analysis and panel data regression it was concluded that executive compensation, independent directors and audit quality had an effect on simultaneously on tax aggressiveness. Partially, executive compensation and independent directors had no effect on tax aggressiveness, while audit quality had a significant negative effect on tax aggressiveness. This shows that taxpayers must pay attention to the independent variable of audit quality because it could affect tax aggressiveness

Purpose This study investigates how corporate governance mechanisms, specifically executive character, independent commissioners, and gender diversity, affect tax aggressiveness, and examines the moderating roles of foreign ownership and board financial expertise. The study also makes a comparison between Indonesia and Malaysia. Design/methodology/approach A quantitative approach was employed using purposive sampling of 218 manufacturing firms listed on the Indonesia Stock Exchange and 193 firms from Bursa Malaysia during 2020–2022. Panel data regression was conducted using EViews 9, with moderated regression analysis and cross-country comparison to test the proposed hypotheses. Findings Executive character significantly increases tax aggressiveness, and this effect is amplified by board financial expertise. Gender diversity reduces tax aggressiveness, and this effect is further strengthened when female commissioners possess financial expertise. However, independent commissioners showed no significant effect. Foreign ownership moderates the relationship between gender diversity and tax aggressiveness but does not influence the effects of executive character or independence. Cross-country results reveal that executive risk-taking and gender diversity have a stronger impact on tax aggressiveness in Indonesia compared to Malaysia. Practical implications Policymakers and regulators should enhance the effectiveness of board financial oversight and promote genuine independence in board composition. Encouraging gender diversity—particularly with financial expertise—may improve tax compliance. Governments must also strengthen institutional enforcement to deter aggressive tax practices. Originality/value This study contributes to the literature by integrating board financial expertise and cross-country institutional differences into the governance–tax aggressiveness framework. It highlights how the interplay between board characteristics and institutional context shapes corporate tax behavior in Southeast Asia.

This study examines how the ownership structure, executive compensation, and audit quality interact to influence tax aggressiveness in Indonesian mining and plantation companies. The proxy for ownership structures is institutional and family ownership, and the proxy for executive compensation is the total salary of directors per year. Meanwhile, the proxy for tax aggressiveness uses the cash effective tax rate, and audit quality is proxied by the Big Four audit firms. Research data were taken from the 233 annual reports of 47 mining and plantation companies that listed on the Indonesia Stock Exchange during the period 2018–2022. The data were analyzed by a panel data regression technique. The results show that both institutional and family ownership have a significant positive effect on tax aggressiveness. While executive compensation has not influenced tax aggressiveness. Moreover, audit quality has a positive moderating effect on the negative relationship between family ownership and the cash effective tax rate. High-quality auditors can restrain family shareholders' ability to take aggressive tax positions. However, audit quality could not interact to influence the relationship between institutional ownership or executive compensation and tax aggressiveness.

PurposeThis paper aims to examine whether tax disclosure in Global Reporting Initiative (GRI)-based sustainability reporting mitigates aggressive tax avoidance.Design/methodology/approachThis study uses a multiple regression method for 714 nonspecially taxed firms listed on the Indonesia Stock Exchange in 2014–2018.FindingsThe findings demonstrate that disclosing tax payments in GRI-based sustainability reports reduces aggressive tax avoidance. Additional analysis indicates that the number of GRI-based sustainability reports positively affects aggressive tax avoidance. However, disclosing tax payments in multiple GRI-based sustainability reports negatively affects aggressive tax avoidance.Originality/valueRecent prior studies demonstrate that aggressive tax avoidance does not indicate an organizational culture that devalues corporate social responsibility. This paper argues that firms cannot find the link between tax and corporate social responsibility when tax payments are not incorporated in sustainability reports. GRI considers tax a sustainability issue and seeks to institutionalize this concept by recommending that firms disclose taxes in their sustainability reports. This research analyses whether disclosing taxes in GRI-based sustainability reports may serve as a form of soft law by convincing firms that tax is a sustainability issue, thereby reducing their tax avoidance. This topic has received little attention in previous research.

Previous studies have shown that there is a significant positive correlation between corporate performance and compensation. However, recent studies have shown that there is no significant relationship between corporate performance and executive compensation, or the relationship only exists in specific cases. The purpose of this study is to clarify why performance and compensation are not linked properly. Desai and Dharmapala (2006, 2009) argue that tax avoidance has a complementary relationship with managerial private benefit pursuits, as the likelihood of tax avoidance decreases corporate transparency and the use of corporate resources for managerial pursuits. In particular, the incentive to pursue managerial private benefits will increase even when managerial compensation is not given. If an enterprise adopts an aggressive tax avoidance strategy, the uncertainty about their financial information will increase, and the proportion of noise will also increase in evaluating their performance. This is expected to reduce the performance-repair sensitivity of firms that have aggressive tax avoidance because the weight of the performance measures is reduced in concluding a compensation contract. This study expects that aggressive tax avoidance of the firm causes lowered the weight of the performance measures and therefore lowered ‘pay-performance sensitivity (PPS)’ in an incentive compensation contract. As a result, the PPS of the corporations with aggressive tax avoidance lower than that of the corporations with less aggressive tax avoidance in various combinations of manager’s compensation and corporate performances. Thus, it has been proven through this study that tax avoidance is one of the causes lowering the PPS.

This study aims to explore the impact of transfer pricing, profitability, and political connections on the level of tax aggressiveness, considering gender diversity as a moderating factor. The research sample consists of mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2017 to 2022. The sample was selected using a purposive sampling method, resulting in 142 mining companies. The data used in this study are secondary, obtained from audited financial reports available at www.idx.co.id. Data analysis was performed using the MRA technique using IBM SPSS 22 statistical software. Transfer pricing is proxied by (TP), Profitability is proxied by (ROA), political connections are proxied by (dummy), tax aggressiveness is proxied by (ETR), gender diversity is proxied with (GD). Transfer pricing does not significantly affect tax aggressiveness, whereas profitability has a significantly positive affect, political connections do not significantly influence tax aggressiveness, gender diversity does not moderate the effect of transfer pricing on tax aggressiveness, but it strenghnes the relationship between profitability and tax aggressiveness, and weakens the effect of political connections on tax aggressiveness.

Indonesia’s Environmental, Social and Governance Index (ESG Index) score and ranking released by the Global Risk Profile (2020) indicate that the social responsibility disclosure of companies in Indonesia is still very minimum. This study aims to analyze the effects of green accounting, Chief Executive Officer (CEO) power, gender diversity, and nationality diversity on social responsibility disclosure. This study uses ISO 26000 to assess social responsibility disclosure to measure and report social responsibility policies and practices to provide new perspectives for business people. This study uses a quantitative approach and panel data regression on 102 financial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2020 period. The analysis technique uses multiple linear regression analysis with statistical tools SPSS 20. The results show that green accounting, CEO power, and gender diversity of the board of commissioners do not affect social responsibility disclosure. In contrast, the national diversity of the board of commissioners has a significant negative effect on social responsibility disclosure. Human rights and fair operating practices are subjects that companies need to highlight to increase social responsibility disclosure while increasing transparency of the allocation of costs that companies spend on social and environmental sectors.

Purpose ― This study aims to examine the effect of financial distress and transfer pricing on tax avoidance, as well as the moderating role of female directors, using panel data from mining companies listed on the Indonesia Stock Exchange Methods ― This study analyzes panel data of mining companies listed on the Indonesia Stock Exchange from 2020 to 2024 with 22 companies and 110 data observations. Purposive sampling and panel data regression using EViews are applied to test the research hypotheses Findings ― The results show that financial distress positively and significantly affects tax avoidance in mining companies, while transfer pricing has no significant effect. Female directors are found to weaken the impact of financial distress on tax avoidance, but they do not moderate the relationship between transfer pricing and tax avoidance. Implication ― The findings indicate that financial distress is a key driver of tax avoidance, underscoring the importance of financial risk management in constraining aggressive tax behavior. From a theoretical perspective, these results support Agency Theory, suggesting that financial pressure intensifies conflicts of interest between managers and shareholders, leading managers to engage in tax avoidance to preserve firm resources. The insignificant role of transfer pricing implies that related-party transactions are not the primary tax avoidance mechanism in the Indonesian mining sector, reflecting the effectiveness of regulatory oversight. Furthermore, the moderating role of female directors reinforces corporate governance theory and gender diversity literature, indicating that female board representation enhances monitoring quality and ethical decision-making, thereby weakening the tendency toward opportunistic tax behavior under financial distress Originality ― The originality of this study lies in analyzing the moderating role of female directors in the relationship between financial distress, transfer pricing, and tax avoidance in the mining sector, providing new evidence on the influence of board gender diversity on tax avoidance under financial pressure

The aims of this research are 1) to find out whether there is a negative effect between board gender diversity on tax aggression; 2) to find out whether there is a positive effect between institutional ownership on tax aggression; 3) to find out whether there is board gender diversity effect on tax aggression with audit quality as a moderating variable; and 4) to determine whether there is an effect of institutional ownership on tax aggression with audit quality as a moderating variable. The research approach used in this study is quantitative. The sample in this study was 17 mining companies. The method in this study is Moderated Regression Analysis (MRA). The results of this study show that board gender diversity and institutional ownership harm tax aggressiveness. Moderation variable test results, audit quality is not able to moderate the relationship between board gender diversity on tax aggressiveness and institutional ownership on tax aggressiveness.

Tax Aggressiveness can be interpreted as minimising the tax expenses paid aggressively. The primary goal of this research is to analyse and acquire proof of the influence of related party transactions, advertising expenses, and executive compensation on tax aggressiveness at companies from the consumer non-cyclical sector listed on the Indonesia Stock Exchange from 2017 until 2021. The method used for sample selection is purposive sampling, which obtained 18 samples, totalling 90 observations. The research used a quantitative approach and panel data regression analysis technique. The outcomes of this research show that related party transactions, advertising expenses, and executive compensation simultaneously influence tax aggressiveness. According to the partial test, the results showed that the related party transaction negatively influences tax aggressiveness. In contrast, advertising expenses and executive compensation do not influence tax aggressiveness.

This study examines the influence of capital intensity and managerial ownership on tax aggressiveness in mining companies listed on the Indonesia Stock Exchange (Indonesia Stock Exchange (IDX)) for the 2021–2023 period. Tax aggressiveness, measured by the effective tax rate (ETR), represents corporate strategies to minimize tax burdens, which can affect state revenue. Using a quantitative approach with multiple linear regression analysis, data were collected from the financial statements of 26 mining companies selected through purposive sampling. The results show that capital intensity has no significant effect on tax aggressiveness (p > 0.05), indicating that high fixed asset investment does not directly encourage aggressive tax behavior in the mining sector. In contrast, managerial ownership has a significant positive effect (p < 0.05), suggesting that managers with share ownership tend to engage more in tax-saving strategies to enhance after-tax profits. Simultaneously, both variables explain only 6.8% of the variation in tax aggressiveness (R² = 0.068), implying that other factors not included in the model have a stronger influence. These findings contribute to agency theory by highlighting the role of ownership structure in corporate tax decisions and offer practical insights for regulators and investors in monitoring tax-related risks in capital-intensive industries.

Tax aggressiveness is an action taken to reduce or minimizing tax expense to be paid by some sort of scheme. Therefore, this things could cause loss in country revenue where the country did not get the real total revenue. This research is aimed to determined the impact of audit committee, board gender diversity, and profitability on tax aggressiveness. This research used multiple regression analysis method with banking listed firms in Indonesian Stock Exchanges and Malaysian Stock Exchanges as the populations and samples which in total of 45 and 10 firm with non-probability purposive sampling method used which in result of 29 and 10 samples each. This study conduct by checking the listed banking firms in Indonesia Stock Exchanges and Malaysian Stock Exchanges then downloading the financial and annual report of banking listed firms in www.idx.co.id and www.bursamalaysia.com. Audit committee and board gender diversity has no effects on tax aggressiveness both tested in Indonesian Stock Exchanges and Malaysian Stock Exchanges meanwhile profitability has an effects towards tax aggressiveness both in indonesian stock exchanges and malaysian stock exchanges.

This study aims to examine the influence of executive compensation and board of director’s gender diversity on tax aggressiveness the companies. This study utilizes quantitative method and multiple linear regression as statistical testing. This study is uses secondary data from companies financial reports and annual reports. Population in this study is manufacturing companies listed on Indonesia Stock Exchange in 2015-2019. Research samples were selected using purposive sampling method with 447 companies were considered to fulfilling the criteria. This study utilizes SPSS version 26 program as the processing data tool. The result of this study shows that executive compensation significantly and negatively influences the tax aggressiveness, while gender diversity doesn’t have any significant influence on tax aggressiveness.