Abstract
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
Highlights
This study aims to analyze the effect board of commissioner size, gender diversity in boards, and external auditor quality to tax aggressiveness
The results of this study shown that simultaneously the board of commissioners size, gender diversity on the board, and the quality of external auditors influence tax aggressiveness
Jurnal Akuntansi, Ekonomi, dan Manajemen Bisnis, Vol 3, No 2, ISSN: 2337-2887
Summary
Pajak merupakan hal yang tidak bisa dipisahkan dari operasional perusahaan dalam suatu negara. Hal tersebut karena KAP besar memiliki lebih banyak sumber daya dan lebih banyak klien sehingga mereka tidak tergantung pada satu atau beberapa klien saja, selain itu karena reputasinya yang telah dianggap baik oleh masyarakat menyebabkan mareka akan melakukan audit dengan lebih berhati-hati. Dalam penelitian yang dilakukan oleh Aliani dkk (2011) menemukan bahwa ada pengaruh negatif antara keragaman gender pada dewan direksi dan optimalisasi pajak, yang artinya bahwa adanya perempuan dalam dewan dapat mengurangi adanya tindakan agresivitas pajak karena perempuan memiliki tingkat kepatuhan pajak yang lebih tinggi dibandingkan dengan laki-laki. Hal tersebut karena KAP big four memiliki lebih banyak sumber daya dan lebih banyak klien sehingga mereka tidak tergantung pada satu atau beberapa klien saja, selain itu karena reputasinya yang telah dianggap baik oleh masyarakat menyebabkan mareka akan melakukan audit dengan lebih berhati-hati (Cristiani dan Nugrahanti, 2014).
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