The Effect of Institutional Ownership, Gender Diversity, Corporate Social Responsibility on Tax Aggressiveness with Independent Commissioners as Moderating Variables
Corresponding Author(s) : Dwi Amilatus Sholicha
Prosiding International Conference on Sustainable Innovation (ICoSI),
Vol. 3 No. 2 (2023)
Abstract
Introduction - Tax is the biggest source of income for a country, especially in Indonesia. Taxes have an important role in terms of supporting the state's financial capacity to implement state programs. Tax payment is the embodiment of state obligations and the participation of taxpayers who directly and jointly carry out tax obligations for state financing. Purpose - This study aims to test whether the independent commissioner as a moderating variable can strengthen the effect of institutional ownership, gender diversity and corporate social responsibility on tax aggressiveness. Findings - This study states that institutional ownership and gender diversity have no effect on tax aggressiveness, while corporate social responsibility has an effect on tax aggressiveness. In addition, the independent commissioner can moderate the variables of institutional ownership and corporate social responsibility on tax aggressiveness, but the independent commissioner cannot moderate the gender diversity variable on tax aggressiveness. Originality/ Value/ Implication - Institutional ownership and gender diversity on tax aggressiveness by adding the independent commissioner variable as a moderating variable is a new thing in this study
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