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

DOI

10.2991/978-94-6463-008-4_25How to use a DOI?

Keywords

Profitability; Leverage; Incentives; Gender Diversity; Tax Avoidance

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.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Maria Br Sihaloho
AU  - Iskandar Muda
AU  - Nisrul Irawati
PY  - 2022
DA  - 2022/12/05
TI  - The Effect of Profitability, Leverage, Incentive, and Gender Diversity on Tax Avoidance in Coal Sub-sector Companies Listed on the Indonesia Stock Exchange (IDX)
BT  - Proceedings of the 19th International Symposium on Management (INSYMA 2022)
PB  - Atlantis Press
SP  - 187
EP  - 195
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-008-4_25
DO  - 10.2991/978-94-6463-008-4_25
ID  - Sihaloho2022
ER  -