Impact of CEO Nationality, Gender Diversity, Ownership Concentration, and Audit Quality on Tax Aggressiveness
Year: 2025
Type: article
Abstract: This research investigates the influence of CEO nationality, gender diversity within the board of directors, concentrated ownership, and audit quality on tax aggressiveness. The research is a quantitative approach using data from 10 mining sector entities listed on the Indonesia Stock Exchange over the period from 2014 to 2023. The sample consists of 99 observations selected through purposive sampling. The findings indicate that gender diversity on the board of directors and concentrated ownership significantly influence tax aggressiveness, where CEO nationality and audit quality do not have a significant effect. These results highlight the crucial role of internal corporate factors, such as board composition and ownership structure, in shaping tax policies. The insights from this research are expected to inform stakeholders in developing more effective tax policies.
Source: Jurnal Akuntansi Bisnis
Authors: Nur Mufidaturrohmah, Sulis Rochayatun
Institution: Universitas Islam Negeri Maulana Malik Ibrahim
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4408876176