The Significance of Financial Distress on Tax Avoidance Compared to Gender Diversity and Social Responsibility: A Study from Indonesia

Ari Kamayanti · Muhammad Muwidha · Widi Dwi Ernawati

10 citations0/0 files storedManagement and Accounting Review

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Corporate Taxation and Avoidance Taxation and Legal Issues Corporate Governance and Financial Management

Abstract

The research aimed to examine the effect of Corporate Social Responsibility (CSR), Corporate Governance (CG), and financial distress on tax avoidance in manufacturing companies listed in Indonesia Stock Exchange during the period ranging from 2016 to 2020.By employing multiple regression analysis, it was found that CSR did not have an effect on tax avoidance.Contrastingly, CG proxied through the gender diversity of directors negatively affected tax avoidance.In contrast, board size and audit quality did not have an effect on tax avoidance.The study also supports previous findings that financial distress has a positive effect on tax avoidance.This study used rare variables combined which were CSR, CG and financial distress as independent variables to determine tax avoidance.

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2010A review of tax research 2019The impact of corporate governance on corporate tax avoidance—A literature review 2014Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’ View 2014Financial distress, outside directors and corporate tax aggressiveness spanning the global financial crisis: An empirical analysis 2014The impact of financial distress on corporate tax avoidance spanning the global financial crisis: Evidence from Australia 2014PENGARUH KARAKTER EKSEKUTIF, KARAKTERISTIK PERUSAHAAN, DAN DIMENSI TATA KELOLA PERUSAHAAN YANG BAIK PADA TAX AVOIDANCE DI BURSA EFEK INDONESIA 2014PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013 2012Financial Constraints and the Incentive for Tax Planning

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