Effect of Female Board of Commissioners, Managerial Ownership and Debt Policy on Tax Aggressiveness

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Published: Oct 31, 2023
DOI: https://doi.org/10.62398/probis.v14i5.305
Keywords:
Female Board of Commissioners, Managerial Ownership, Debt Policy, Tax Aggressiveness
Issue
Vol. 14 No. 5 (2023): October: Management Science
Section
Articles
Statistics Article
Article View : 122 Times

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Indah Oktari Wijayanti
University of Bengkulu
Susanti Usman
Gunadarma University
Ratih Juwita
Gunadarma University
Erna Kustyarini
Gunadarma University
Ayatullah Al Quddus
UIN Raden Mas Said Surakarta

Abstract

The purpose of this article is to analyze the influence of female commissioners, managerial ownership and debt policy on tax aggressiveness. This article is based on agency theory, namely to understand the relationship between variables. The object of this article is a mining sector company, the Coal subsector on the Indonesian Stock Exchange (BEI) is used as a research object. The sample used was 15 companies during 2016-2018. The method used in sampling is purposive sampling. Data analysis uses classical assumption tests and hypothesis testing using the multiple linear regression method. The results of the research show that Women's Board of Commissioners, Managerial Ownership and Debt Policy have no influence on Tax Aggressiveness. The control variable measurement of leverage has a significant relationship to tax aggressiveness and measurements of company age, company size and probability do not have a significant relationship to Tax Aggressiveness.

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How to Cite
Wijayanti, I. O., Susanti Usman, Ratih Juwita, Erna Kustyarini, & Ayatullah Al Quddus. (2023). Effect of Female Board of Commissioners, Managerial Ownership and Debt Policy on Tax Aggressiveness. ProBisnis : Jurnal Manajemen, 14(5), 119–124. https://doi.org/10.62398/probis.v14i5.305
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