The Influence of Financial Factors on Tax Avoidance Practices, Moderated by the Role of Women on the Board of Directors: Case Study of a Mining Company Registered on the IDX from 2018 to 2022
This research aims to investigate the impact of financial factors on the fulfillment of corporate tax obligations, especially in the mining sector, from 2018 to 2022. In addition, this research explores the role of women in top management and how their presence can influence tax avoidance practices...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas KH Abdul Chalim, Prodi Ekonomi Syariah
2024-01-01
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| Series: | Indonesian Interdisciplinary Journal of Sharia Economics |
| Subjects: | |
| Online Access: | https://e-journal.uac.ac.id/index.php/iijse/article/view/4563 |
| _version_ | 1797326115248799744 |
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| author | Yoza Mulasimadhi Galih Wibowo Nusanto Reskino Reskino |
| author_facet | Yoza Mulasimadhi Galih Wibowo Nusanto Reskino Reskino |
| author_sort | Yoza Mulasimadhi |
| collection | DOAJ |
| description |
This research aims to investigate the impact of financial factors on the fulfillment of corporate tax obligations, especially in the mining sector, from 2018 to 2022. In addition, this research explores the role of women in top management and how their presence can influence tax avoidance practices. The research results show that financial factors have a significant impact on corporate tax avoidance practices. When moderated by the presence of women in top management, the impact of these factors can weaken tax avoidance practices. This research contributes to the understanding of the relationship between financial factors and tax avoidance, especially in the context of the mining sector by involving women in top management. However, this study recognizes shortcomings, such as the limited sample size and the proportion of variation influenced by other independent variables. Therefore, further research is recommended to improve this weakness by adding variables or expanding sector coverage.
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| first_indexed | 2024-03-08T06:18:55Z |
| format | Article |
| id | doaj.art-e5cea6dcc6164b4186ad6abef0d5bdac |
| institution | Directory Open Access Journal |
| issn | 2621-606X |
| language | English |
| last_indexed | 2024-03-08T06:18:55Z |
| publishDate | 2024-01-01 |
| publisher | Universitas KH Abdul Chalim, Prodi Ekonomi Syariah |
| record_format | Article |
| series | Indonesian Interdisciplinary Journal of Sharia Economics |
| spelling | doaj.art-e5cea6dcc6164b4186ad6abef0d5bdac2024-02-04T14:27:39ZengUniversitas KH Abdul Chalim, Prodi Ekonomi SyariahIndonesian Interdisciplinary Journal of Sharia Economics2621-606X2024-01-017110.31538/iijse.v7i1.4563The Influence of Financial Factors on Tax Avoidance Practices, Moderated by the Role of Women on the Board of Directors: Case Study of a Mining Company Registered on the IDX from 2018 to 2022Yoza MulasimadhiGalih Wibowo NusantoReskino Reskino This research aims to investigate the impact of financial factors on the fulfillment of corporate tax obligations, especially in the mining sector, from 2018 to 2022. In addition, this research explores the role of women in top management and how their presence can influence tax avoidance practices. The research results show that financial factors have a significant impact on corporate tax avoidance practices. When moderated by the presence of women in top management, the impact of these factors can weaken tax avoidance practices. This research contributes to the understanding of the relationship between financial factors and tax avoidance, especially in the context of the mining sector by involving women in top management. However, this study recognizes shortcomings, such as the limited sample size and the proportion of variation influenced by other independent variables. Therefore, further research is recommended to improve this weakness by adding variables or expanding sector coverage. https://e-journal.uac.ac.id/index.php/iijse/article/view/4563Financial FactorsModeratedBoard of DirectorsMining Company |
| spellingShingle | Yoza Mulasimadhi Galih Wibowo Nusanto Reskino Reskino The Influence of Financial Factors on Tax Avoidance Practices, Moderated by the Role of Women on the Board of Directors: Case Study of a Mining Company Registered on the IDX from 2018 to 2022 Indonesian Interdisciplinary Journal of Sharia Economics Financial Factors Moderated Board of Directors Mining Company |
| title | The Influence of Financial Factors on Tax Avoidance Practices, Moderated by the Role of Women on the Board of Directors: Case Study of a Mining Company Registered on the IDX from 2018 to 2022 |
| title_full | The Influence of Financial Factors on Tax Avoidance Practices, Moderated by the Role of Women on the Board of Directors: Case Study of a Mining Company Registered on the IDX from 2018 to 2022 |
| title_fullStr | The Influence of Financial Factors on Tax Avoidance Practices, Moderated by the Role of Women on the Board of Directors: Case Study of a Mining Company Registered on the IDX from 2018 to 2022 |
| title_full_unstemmed | The Influence of Financial Factors on Tax Avoidance Practices, Moderated by the Role of Women on the Board of Directors: Case Study of a Mining Company Registered on the IDX from 2018 to 2022 |
| title_short | The Influence of Financial Factors on Tax Avoidance Practices, Moderated by the Role of Women on the Board of Directors: Case Study of a Mining Company Registered on the IDX from 2018 to 2022 |
| title_sort | influence of financial factors on tax avoidance practices moderated by the role of women on the board of directors case study of a mining company registered on the idx from 2018 to 2022 |
| topic | Financial Factors Moderated Board of Directors Mining Company |
| url | https://e-journal.uac.ac.id/index.php/iijse/article/view/4563 |
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