THE EFFECT OF AUDIT COMMITTEES, CAPITAL INTENSITY, AND GENDER DIVERSITY ON TAX AVOIDANCE
DOI:
https://doi.org/10.36085/jamekis.v8i3.8784Abstract
This study aims to analyze the effects of audit committees—measured by audit committee size and expertise—capital intensity, and gender diversity on tax avoidance, with company size as a control variable. A total of 140 samples were selected using purposive sampling. The secondary data were obtained from the annual and financial reports of infrastructure, property, and real estate sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Multiple linear regression was employed as the quantitative analysis tool. The results indicate that audit committee size and expertise have a negative effect on tax avoidance, meaning that larger audit committees and those with higher expertise are associated with lower levels of corporate tax avoidance. In contrast, capital intensity and gender diversity have no significant effect on tax avoidance. These findings underscore the importance of the audit committee’s role as a corporate governance mechanism in curbing tax avoidance practices
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