Hubungan Board Gender Diversity dan Capital Intensity Terhadap Agresivitas Pajak

Authors

  • Dina Amalia Universitas Pekalongan

DOI:

https://doi.org/10.31941/jebi.v27i2.5084

Abstract

The aim of this study is to determine the effect of capital intensity on tax aggressiveness and board gender diversity in moderating the effect of capital intensity on tax aggressiveness. The sample used in this study was 105 data of BUMN listed in IDX. The analysis technique used in this study was SEM PLS.The results of this study indicate that capital intensity has a positive effect on tax aggressiveness, while board gender diversity weakens the effect of capital intensity on tax aggressiveness

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Published

2024-10-22

Issue

Vol. 27 No. 2 (2024): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2024

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