The relationship between gender diversity and tax avoidance practices

Abstract

This study aims to identify the relationship between gender diversity and tax avoidance practices in some Southeast Asian countries mediated by corporate sustainability. Data were obtained from five Southeast Asian countries that have published annual reports from 2015 to 2021 through panel regression analysis. The result of this study showed the presence of a high number of boards of directors could suppress tax avoidance practices. Besides, it indicates that gender diversity affects tax avoidance, and after being mediated by corporate sustainability, it also shows an effect on tax avoidance. As a mediating variable, corporate sustainability mediates the relationship between gender diversity and tax avoidance. This literature provides new insights into the low percentage of female directors in company management and the absence of a law regulating the proportion of directors in company management. This study provides knowledge to the government and company management to improve accounting and tax regulations within and outside the company. Besides, this study also shows the relationship between gender diversity and corporate sustainability on tax avoidance practices and that the presence of female directors in the company can minimize tax avoidance and increase corporate sustainability.  

Keywords: {'name': 'Gender diversity, corporate sustainability, tax avoidance.'}

Authors & affiliations

Eva Budiana
Affiliation not supplied

Hadri Kusuma
Affiliation not supplied

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