The Effect of Gender Diversity and Tax Aggressiveness on Profitability in Mining Sub-Sector Companies listed on the IDX for the 2017-2022 Period

Abstract

The aim of this research was to investigate how gender diversity and tax aggressiveness impact the profitability of mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. The study encompassed a population of 75 such companies. Data collection was conducted through purposive sampling, and analysis employed multiple regression using the Eviews 8 software. The findings revealed that gender diversity did not have a significant effect on the profitability of mining sub-sector companies during the specified period. However, tax aggressiveness was found to have a positive impact on profitability within the same group of companies. Additionally, when considered together, gender diversity and tax aggressiveness were found to collectively influence profitability. It was also noted that 6.06% of the variability in profitability could be attributed to gender diversity and tax aggressiveness, while the remaining 93.94% was influenced by other unexamined variables.