Faktor Yang Mempengaruhi Tax Aggressiveness: Bagaimana Pengaruh Board Gender Diversity?
نویسندگان
چکیده
This study aims to analyze the effect of audit quality, size board directors, and capital intensity on tax aggressiveness with gender diversity directors as a moderating variable. The research was conducted mining companies based IDX-IC classification IDX for 4 years, 2016-2019 period. sample obtained 47 observations cross-sectional data method multiple linear regression test. results show that quality is negatively related aggressiveness, positively weakens positive aggressiveness.
 Keywords: Tax Aggressiveness; Capital Intensity; Board Gender Diversity; Audit Quality; Size.
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ژورنال
عنوان ژورنال: E-Jurnal Akuntansi
سال: 2022
ISSN: ['2302-8556']
DOI: https://doi.org/10.24843/eja.2022.v32.i04.p07