This study aims to analyze the effect of audit quality, size of the board of directors, and capital intensity on tax aggressiveness with gender diversity of directors as a moderating variable. The research was conducted on mining companies based on the IDX-IC classification on the IDX for 4 years, 2016-2019 period. The sample obtained was 47 observations with cross-sectional data method and multiple linear regression test. The results show that audit quality is negatively related to tax aggressiveness, capital intensity is positively related to tax aggressiveness, and gender diversity of directors weakens the positive effect of capital intensity on tax aggressiveness. Keywords: Tax Aggressiveness; Capital Intensity; Board Gender Diversity; Audit Quality; Board Size.
This study examines the effect of profitability and firm value on income smoothing. In addition, this study examines the moderate effect of firm growth on the relationship between these variables. This study employs a sample of companies in the banking sector listed on the IDX. The number of samples in this study is 31 observations based on purposive sampling. Moreover, the hypothesis in this study was examined with multiple regression analysis for cross-section data. The results of this study suggest that profitability and firm value are not associated with income smoothing. Furthermore, firm growth cannot strengthen the negative relationship between profitability and income smoothing. Also, firm growth cannot strengthen the negative relationship between firm value and income smoothing.
The research aims to empirically examine the effect of earnings management, leverage, and sales growth on tax evasion. In addition, this study also examines the moderating role of independent commissioners in the relationship between the independent variables and the dependent variable. This study uses data in the form of financial statements of the consumer goods sector listed on the IDX for the 2018-2021 period. The total sample used in this study was 180 sample data selected by purposive sampling method. Hypothesis testing was carried out using multiple linear regression analysis with panel data. The test results show that earnings management and leverage have no effect on tax evasion, while sales growth has a negative effect on tax evasion. The results of the study concluded that the independent commissioner has no moderating role in the effect of earnings management on tax evasion and the effect of leverage on tax evasion. However, independent commissioners can strengthen the negative effect of sales growth on tax evasion. Keywords: Debt Policy; Earnings Quality; Tax Planning; Sales Growth; Corporate Governance
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