THE EFFECT OF BOARD GENDER DIVERSITY AND CORPORATE SOCIAL RESPONSIBILITY ON TAX AGGRESSIVENESS

Fatiqah Ratma Putri Ningsih, Anggita Langgeng Wijaya, Sendy Dwi Haryanto

Abstract


Tax is a mandatory contribution by individuals or entities paid to the state to finance public interests. This study aims to analyze the effect of Board Gender Diversity and Corporate Social Responsibility on Tax Aggressiveness in plantation subsector companies listed on the Indonesia Stock Exchange for the period 2022-2024. The theory used in this research is Agency Theory. The method used is quantitative with multiple linear regression. The research sample was taken using purposive sampling technique, with a total of 117 companies included in the sample. Data processing was conducted using SPSS version 25. The analysis results indicate that neither Board Gender Diversity nor Corporate Social Responsibility has a significant effect on Tax Aggressiveness.

Keywords: Board Gender Diversity, Corporate Social Responsibility, Tax Aggressiveness.


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References


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