Pengaruh Gender Diversity dan Karakter Eksekutif Terhadap Penghindaran Pajak

Pratama, Kendy (2023) Pengaruh Gender Diversity dan Karakter Eksekutif Terhadap Penghindaran Pajak. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

ABSTRACT

This study aims to determine the effect of gender diversity and executive character on tax avoidance by focusing on mining companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The data used is secondary data. The population in this study are mining companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling method and obtained 19 companies that match the criteria and there were a total of 76 samples. Hypothesis testing is done by multiple regression analysis. The results of this tudy indicate that gender diversity has no effect on tax avoidance and executive character has a negative effect on tax avoidance.

Keyword: Gender Diversity, Executive Character, Tax Avoidance.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Gender Diversity ; Executive Character ; Tax Avoidance
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Users 2361 not found.
Date Deposited: 28 Feb 2023 09:58
Last Modified: 14 Mar 2023 04:10
URI: https://eprints.ukmc.ac.id/id/eprint/9536

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