The Influence of an Independent Board of Commissioners, Gender Diversity, and Capital Intensity on Tax Avoidance with Family Ownership Structure as a Moderating Variable

Sri Ayem (), Regita Septiyana Dewi (), Ayu Rizka Choirunnisa (), Naresha Hanun () and Umi Wahidah ()
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Sri Ayem: Sarjanawiyata Tamansiswa University, Accounting Study Program
Regita Septiyana Dewi: Sarjanawiyata Tamansiswa University, Accounting Study Program
Ayu Rizka Choirunnisa: Sarjanawiyata Tamansiswa University, Accounting Study Program
Naresha Hanun: Sarjanawiyata Tamansiswa University, Accounting Study Program
Umi Wahidah: Sarjanawiyata Tamansiswa University, Accounting Study Program

A chapter in Proceedings of the 8th International Conference on Corporate Social Responsibility and Sustainable Development, 2026, pp 333-351 from Springer

Abstract: Abstract This research aims to examine the influence of an independent board of commissioners, gender diversity, and capital intensity on tax avoidance and the moderating role of family ownership structure. This quantitative research used a purposive sampling approach. The research population was all manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2023, with a sample of 111 companies. Testing was carried out using multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of this research show that an independent board of commissioners, gender diversity, and capital intensity have a positive influence on tax avoidance. The research results also show that family ownership structure moderates capital intensity on tax avoidance. Additionally, gender diversity has a negative effect on tax avoidance, but cannot moderate the independent board of commissioners. This research implies that an independent board of commissioners and capital intensity increase tax avoidance, while gender diversity does not increase tax avoidance, and family ownership structure only moderates the effect of capital intensity.

Keywords: Gender diversity; Capital intensity; Independent board of commissioners; Tax avoidance; Family ownership structure (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-981-95-4200-0_19

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DOI: 10.1007/978-981-95-4200-0_19

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