Determinant of Tax Aggressiveness: Gender Diversity as Moderator
DOI:
https://doi.org/10.14738/abr.910.10985Keywords:
tax aggressiveness, transfer pricing, profitability, capital intensity, genderAbstract
This research aims to analyze the effect of transfer pricing, profitability, capital intensity, and advertising expense on tax aggressiveness with gender diversity as a moderating variable. The population of this research is the manufacturing sector companies listed on the Indonesia Stock Exchange for 2017-2019. The research sample used is 98 companies in the manufacturing sector which were selected based on the purposive sampling method. The research method used is a quantitative method, with panel data regression analysis. The results of this research were that profitability had a positive effect on tax aggressiveness, the capital intensity had a negative effect on tax aggressiveness. In contrast, transfer pricing and advertising expenses did not affect tax aggressiveness. Gender diversity as a moderator was only able to moderate the effect of profitability on tax aggressiveness.
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