The Effect of Gender Moderation Variables on the Independent Board of Commissioners and The Audit Committee on Tax Aggressiveness
Keywords:
Independent Board of Commissioners ; Audit Committee ; Gender ; Tax AggressivenessAbstract
The purpose of this study was analyze independent board of commissioners and audit committee to reduce the act of tax aggressiveness with moderating variables gender diversification. The population in this study is a mining companies listed on the Indonesia Stock Exchange for the period 2018-2021. By using purposive sampling method, 72 mining companies were obtained that meet the research criteria. In this research is moderated regression analysis with SPSS version 25. The results showed that The audit committee variable affects tax aggressiveness. While Independent Board of Commissioners variable has no effect on aggressiveness, and the moderating variable of gender diversification cannot strengthen the independent board of commissioners and the audit committee to minimize tax aggressiveness.
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