The relationship between gender diversity and tax avoidance practices

Abstract

This study aims to identify the relationship between gender diversity and tax avoidance practices in some Southeast Asian countries mediated by corporate sustainability. Data were obtained from five Southeast Asian countries that have published annual reports from 2015 to 2021 through panel regression analysis. The result of this study showed the presence of a high number of boards of directors could suppress tax avoidance practices. Besides, it indicates that gender diversity affects tax avoidance, and after being mediated by corporate sustainability, it also shows an effect on tax avoidance. As a mediating variable, corporate sustainability mediates the relationship between gender diversity and tax avoidance. This literature provides new insights into the low percentage of female directors in company management and the absence of a law regulating the proportion of directors in company management. This study provides knowledge to the government and company management to improve accounting and tax regulations within and outside the company. Besides, this study also shows the relationship between gender diversity and corporate sustainability on tax avoidance practices and that the presence of female directors in the company can minimize tax avoidance and increase corporate sustainability.

Pengaruh Penghindaran Pajak Dan Tata Kelola Perusahaan Terhadap Manajemen Laba Dengan Tanggung Jawab Sosial Sebagai Variabel Moderasi

“…Perusahaan yang memanipulasi laba perusahaan bertujuan untuk mengurangi beban pajak dan menerima manfaat pajak (Budiana & Kusuma, 2022;Kim & Lee, 2021). Tindakan penghindaran pajak dengan memanfaatkan celah dalam UU perpajakan agar terhindar dari pelanggaran hukum (Permatasari et al, 2021).…”

أثر استراتيجية أعمال الشركة وميول المستثمرين على ممارسات التجنب الضريبي: الدور المعدل لتنوع مجلس الإدارة – دليل تطبيقي من البيئة المصرية

“…The results of the (Higgins et al, 2011;Higgins et al, 2015;Arieftiara et al, 2019;Wahyuni et al, (Aryotama and Firmansyah, 2020) . ‫ل‬ ‫تل‬ ‫ت‬ ‫ت‬ ‫تل،اتلارإل‬ ‫اي‬ ‫تإ‬ ‫ت‬ ‫تلاري‬ ‫ت‬ ‫ت‬ ‫ستلاام‬ ‫ت‬ ‫ت‬ ‫لأش‬ ‫ت‬ ‫ت‬ ‫كا‬ (Dyreng et al, 2008;Desai and Dharmapala, 2009;Goh et al, 2016;Heitzman and Ogneva, 2019 ‫ل‬ ‫اي‬ ‫تإ‬ ‫تالاري‬ ‫اردأن‬ ‫تلم‬ ‫تإ‬ ‫تتلارم‬ ‫ا‬ ‫ؽ‬ ‫تتؼل‬ (Armstrong et al, 2015;Abdelfattah and Aboud, 2020;Salhi et al, 2020;Ebimobowei, 2022;Lubis et al, 2023) ‫.ل‬ ‫تل‬ ‫تإ‬ ‫ت‬ ‫ت‬ ‫ت‬ ‫م‬ ‫لر‬ ‫اي‬ ‫تإ‬ ‫ت‬ ‫ت‬ ‫ت‬ ‫تالاري‬ ‫ت‬ ‫ت‬ ‫ت‬ ‫اردأن‬ ‫ةلم‬ ‫لادماس‬ ‫ت‬ ‫ت‬ ‫ت‬ ‫ت‬ ‫يلسأ‬ ‫ت‬ ‫ت‬ ‫ت‬ ‫ت‬ ‫تتؼلرإل‬ ‫ت‬ ‫ت‬ ‫ت‬ ‫تتل‬ ‫ت‬ ‫ت‬ ‫ت‬ ‫لارإلالق‬ ‫تإ‬ ‫ت‬ ‫ت‬ ‫ت‬ ‫تلأر‬ ‫ت‬ ‫ت‬ ‫ت‬ ‫ت‬ ‫اس‬ ‫تالمس‬ ‫ت‬ ‫ت‬ ‫ت‬ ‫مر‬ ‫لةن‬ ‫ت‬ ‫ت‬ ‫ت‬ ‫ت‬ ‫كا‬ (Zemzem and Ftouhi, 2013;Khaoula and Moez, 2019;Alkurdi and Mardini, 2020;Boussaidi and Hamed-Sidhom, 2021 (Richardson et al, 2016;Martinez and Ferreira, 2019;Wahyuni et al, 2019;Budiana and Kusuma, 2022;Zhang et al, 2022) ‫ةل‬ ‫لادماس‬ ‫ت‬ ‫لسأ‬ ‫الةنؽ‬ ‫ل‬ ‫استل‬ ‫لاقدإلإتلارتس‬ ‫ا‬ ‫إل‬ ‫تعل‬ ‫ت‬ ‫تغلس‬ ‫ت‬ ‫تةل،ر‬ ‫ت‬ ‫ةإلمادف‬ ‫لادماس‬ ‫ت‬ ‫ت‬ ‫لسأ‬ ‫ت‬ ‫ت‬ ‫ي‬ ‫تتملأ‬ ‫ت‬ ‫ل‬ ‫ر‬ ‫ت‬ ‫ت‬ ‫لإجا‬ ‫ت‬ ‫ت‬ ‫ةلإر‬ ‫لادماس‬ ‫ت‬ ‫ت‬ ‫لسأ‬ ‫ت‬ ‫ت‬ ‫ثل‬ ‫ت‬ ‫ت‬ ‫تتملادن‬ ‫ت‬ ‫تل‬ ‫ت‬ ‫ت‬ ‫لنى‬ ‫ت‬ ‫ت‬ ‫تل‬ ‫تل،اتلارإل‬ ‫اس‬ ‫ارتس‬ (Richardson et al, 2016;Riguen et al, 2020;Jarboui et al, 2020;Yahya et al, 2021;Budiana and Kusuma, 2022;Suleiman, 2020;Elouaer et al, 2022) . ‫ل‬ ‫تغل‬ ‫تإلم،ر‬ ‫ت‬ ‫س‬ ‫اتلأس‬ ‫تإ‬ ‫ت‬ ‫لسد‬ ‫ت‬ ‫لرا‬ ‫ت‬ ‫تل‬ ‫تإ‬ ‫كلارم‬ ‫ت‬ ‫ا‬ ‫تلأ‬ ‫أ‬ ‫اة‬ ‫تدإ‬ ‫الإس‬ ‫ت‬ ‫ل‬ ‫ت‬ ‫تتل‬ ‫اس‬ ‫تإتلارتس‬ ‫لاقدإل‬ ‫كا‬ ‫تل‬ ‫ت‬ ‫ىةتل،اتلارإل‬ ‫ت‬ ‫تلارى‬ ‫ت‬ ...…”