PENGARUH KEPEMILIKAN INSTITUSIONAL, DIVERSITAS GENDER, DAN KARAKTER EKSEKUTIF TERHADAP PENGHINDARAN PAJAK DENGAN KOMISARIS INDEPENDEN SEBAGAI MODERASI

Abstract

This study aims to determine the effect of institutional ownership, gender diversity, and executive character on tax avoidance with independent commissioners as moderating variables. The research was conducted on banking companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2023 period. The research sample consisted of 18 companies with a total of 90 sample data. The data analysis method uses panel data regression with the help of EViews software version 12. The results showed that institutional ownership and gender diversity have a negative effect on tax avoidance. Meanwhile, executive character has no influence on tax avoidance. The results also indicate that independent commissioners can moderate the effect of institutional ownership and gender diversity on tax avoidance but are unable to moderate the effect of executive character on tax avoidance.