Determinan Penghindaran Pajak Dengan Gender Diversity Sebagai Variabel Moderasi Pada Sektor Energi Dan Pertambangan
DOI:
https://doi.org/10.54964/liabilitas.v11i2.783Keywords:
Gender Diversity, capital intensity, earnings management, tax avoidance, transfer pricingAbstract
This study examines the effects of transfer pricing, earnings management, sales growth, and capital intensity on tax avoidance, with Gender Diversity as a moderating variable. The analysis focuses on energy and mining companies listed on the Indonesia Stock Exchange during 2021-2025, a setting characterized by complex related-party transactions, substantial fixed-asset investment, and relatively intensive fiscal oversight. A quantitative panel-data design is employed. Purposive sampling yields 30 companies and 150 firm-year observations. Secondary data are collected from audited financial statements and annual reports. The hypotheses are tested in EViews 14 using a Random Effect Model and Moderated Regression Analysis. The results indicate that earnings management and sales growth have significant effects on tax avoidance proxied by the Effective Tax Rate, while transfer pricing and capital intensity do not show significant effects. None of the interaction terms between Gender Diversity and the four independent variables is statistically significant. These findings suggest that tax-avoidance variation in energy and mining firms cannot be sufficiently explained by related-party transactions, accrual discretion, sales growth, fixed-asset intensity, and board gender composition alone. Future studies should incorporate additional financial and governance variables and consider broader samples or longer observation periods to improve the explanatory power of the model.
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