Pengaruh Kompetensi CFO, Board Gender Diversity, dan Leverage terhadap Penghindaran Pajak
DOI:
https://doi.org/10.55606/jumbiku.v6i2.7630Keywords:
Board Gender Diversity, Chief Financial Officer, Energy Sector, Leverage, Tax AvoidanceAbstract
This study aims to examine the effect of Chief Financial Officer (CFO) competency, board gender diversity, and leverage on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. Tax avoidance continues to receive considerable attention because although it is conducted within the boundaries of tax regulations, it has the potential to reduce government tax revenue. Therefore, understanding the internal corporate factors associated with tax policy has become an important area of investigation. This study adopted a quantitative approach using secondary data obtained from annual reports and financial statements. The sample comparised 144 observations selected through purposive sampling, while the data were analyzed using panel data regression with EViews 13. The findings indicate that CFO competency has no significant effect on tax avoidance. In contrast, board gender diversity has a significant positive effect on tax avoidance, whereas leverage has a significant negative effect on tax avoidance.
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