Factors Affecting Corporate Tax Avoidance Practices on the Indonesia Stock Exchange

DOI

10.2991/assehr.k.210413.003How to use a DOI?

Keywords

executive compensation, gender diversification, financial reporting aggressiveness, tax avoidance

Abstract

This study was conducted to know the factor effecting of financial reporting aggressiveness and tax avoidance. The data used are secondary data taken from the financial report of the Mining Sector companies listed on the Indonesia Stock Exchange with as many as 164 financial reports, data analysis using Partial Lease Square (PLS) with warp PLS. The results showed that executive compensation had a significant negative effect on aggressiveness in financial reporting, and gender diversification had a significant positive effect on aggressiveness in financial reporting. Executive compensation has an insignificant negative effect on tax avoidance, gender diversification has a positive and insignificant effect on tax avoidance, and financial reporting aggressiveness has a significant positive effect on tax avoidance. Financial reporting aggressiveness can be a full mediating variable between executive compensation and tax avoidance, financial reporting aggressiveness can be a partial mediating variable between gender diversification and tax avoidance.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Omi Pramiana
AU  - Agus Taufik Hidayat
AU  - Dwi Ermayanti Susilo
AU  - Sugeng Suprapto
AU  - Rachyu Purbowati
PY  - 2021
DA  - 2021/04/14
TI  - Factors Affecting Corporate Tax Avoidance Practices on the Indonesia Stock Exchange
BT  - Proceedings of the 2nd Annual Conference on Social Science and Humanities (ANCOSH 2020)
PB  - Atlantis Press
SP  - 10
EP  - 14
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.210413.003
DO  - 10.2991/assehr.k.210413.003
ID  - Pramiana2021
ER  -