Abstract
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.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
