Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)

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Female Board Membership and Sustainability: Can they Mitigate Tax Avoidance in Indonesia and Malaysia?

Authors
Retnaningtyas Widuri, Prilly Aprillia Tjahjono, Viana Rosaline Aditama, Felicia, Miracle Fudianto
Corresponding Author
Retnaningtyas Widuri
Available Online 14 December 2020.
DOI
10.2991/aebmr.k.201212.042How to use a DOI?
Keywords
Board gender diversity, Board structure, Sustainability performance, Tax avoidance
Abstract

The objective of this study is to determine the effect of board gender diversity on tax avoidance through sustainability performance in non-financial companies in Indonesia and Malaysia for the 2014-2018 period. Currently, taxes are one of the largest sources of revenue for Indonesia and Malaysia. Due to the quite large role of taxes, the government seeks to increase revenue from the tax sector. However, there are obstacles in optimizing tax revenue, one of which is tax avoidance activities carried out by individual and corporate taxpayers. Taxpayers can reduce tax avoidance by increasing gender diversity and carrying out sustainability performance activities. This encourages researchers to verify the relationship between board gender diversity on tax avoidance through sustainability performance. This study uses WarpPLS 6.0 software and regression analysis methods to determine the relationship between variables. The result of the study has shown the positive effect on board gender diversity on tax avoidance through mediation of sustainability performance.

Copyright
© 2020, 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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Volume Title
Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
14 December 2020
ISBN
978-94-6239-297-7
ISSN
2352-5428
DOI
10.2991/aebmr.k.201212.042How to use a DOI?
Copyright
© 2020, 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/).

Cite this article

risenwbib
TY  - CONF
AU  - Retnaningtyas Widuri
AU  - Prilly Aprillia Tjahjono
AU  - Viana Rosaline Aditama, Felicia
AU  - Miracle Fudianto
PY  - 2020
DA  - 2020/12/14
TI  - Female Board Membership and Sustainability: Can they Mitigate Tax Avoidance in Indonesia and Malaysia?
BT  - Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)
PB  - Atlantis Press
SP  - 296
EP  - 304
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.201212.042
DO  - 10.2991/aebmr.k.201212.042
ID  - Widuri2020
ER  -