The Effect of Profitability, Leverage, Incentive, and Gender Diversity on Tax Avoidance in Coal Sub-sector Companies Listed on the Indonesia Stock Exchange (IDX)

Maria Br Sihaloho (), Iskandar Muda and Nisrul Irawati
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Maria Br Sihaloho: Universitas Sumatera Utara
Iskandar Muda: Universitas Sumatera Utara
Nisrul Irawati: Universitas Sumatera Utara

A chapter in Proceedings of the 19th International Symposium on Management (INSYMA 2022), 2023, pp 187-195 from Springer

Abstract: Abstract Based on financial report data published by coal sub-sector companies on the IDX website from 2018 to 2020, this study attempts to assess the effect of profitability, leverage, incentives, and gender diversity on tax avoidance. In this study, sampling was done with the use of the STATA program and multiple regression analysis tests on the target population. The total number of samples analyzed in this research was 63. The findings of this study reveal that profitability has a favorable and significant impact on tax avoidance, based on the tests that were conducted. Gender diversity and leverage, on the other hand, have a positive and minor effect on tax avoidance, while incentives have a negative and large effect.

Keywords: Profitability; Leverage; Incentives; Gender Diversity; Tax Avoidance (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-008-4_25

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DOI: 10.2991/978-94-6463-008-4_25

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