Indriana, Dika (2026) Determinan Tax avoidance Dimoderasi Board Gender Diversity pada Sektor Consumer Non-Cyclicals di BEI Tahun 2022-2024. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine the effect of capital intensity, management compensation, and transfer pricing on tax avoidance, moderated by board gender diversity. Tax avoidance reflects a company's efforts to minimize the tax burden by exploiting loopholes in applicable regulations. Tax avoidance practices are a significant concern because they can impact state revenue from the tax sector. This study uses a quantitative approach with explanatory research. The study population covers all consumer non-cyclicals sectors listed on the Indonesia Stock Exchange for the 2022-2024 period. The sampling technique used purposive sampling, resulting in 70 companies as research samples with a three-year observation period. The data used are secondary data in the form of financial statements and company annual reports. Data analysis used moderated regression analysis with the help of the EViews 13 application. The results show that capital intensity has no effect on tax avoidance. Management compensation has a positive effect on tax avoidance. Transfer pricing has a negative effect on tax avoidance. Furthermore, board gender diversity does not moderate the effect of capital intensity, management compensation, or transfer pricing on tax avoidance. The results of this study indicate that tax avoidance practices are influenced by management compensation and transfer pricing, while capital intensity is not yet a determining factor. In addition, board gender diversity does not play a role in strengthening or weakening the relationship between capital intensity, management compensation, and transfer pricing on tax avoidance.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Dika Indriana | ||||||||
| Date Deposited: | 20 Jul 2026 04:37 | ||||||||
| Last Modified: | 20 Jul 2026 04:37 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/56533 |
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