避税:董事会多元化策略如何应用于税务审计?

Nita Andriyani Budiman, Bandi .
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引用次数: 0

摘要

本研究旨在提供有关印尼能源公司避税的决定因素与税务审计作为调节变量的实证证据。所提到的避税的决定因素是董事会的多样性(性别、教育和任职经验)。本研究的人口是2016-2021年在印度尼西亚证券交易所上市的所有能源公司。抽样方法为有目的抽样,共得到102个观测值。检验结果表明,税务审计强化了董事会性别多样性对避税的影响,而税务审计削弱了董事会教育多样性和任职经历对避税的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Tax Avoidance: How Board of Directors Diversity Strategies are Applied in Facing Tax Audits?
This study aims to provide empirical evidence about the determinants of tax avoidance with tax audit as a moderating variable in energy companies in Indonesia. The determinants of tax avoidance referred to are the diversity of the board of directors (gender, education, and experience in office). The population of this research are all energy companies listed on the Indonesia Stock Exchange in 2016-2021. The sampling technique is purposive sampling which resulted in 102 observations. The results of testing show that the tax audit strengthens the effect of the gender diversity of the board of directors on tax avoidance, while the tax audit weakens the effect of educational diversity and experience serving the board of directors on tax avoidance.
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