The Effect of Female Directors, Board Size, Independent Commissioners, and Political Connections on Tax Avoidance With Integrated Reporting Quality as a Mediating Variable: Case Study of Non-Cyclical Consumer Goods Sector Companies Listed on Idx 2019-2022

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Sandicha Dwi Ramadhan
Dian Saputra
Abrar Nawas


This study examines the relationship between female directors, independent commissioners, board size, and political connection and corporate tax avoidance. In addition, this study examines the role of integrated report quality as a mediating variable in the relationship between these factors on tax avoidance. This research is motivated by the lack of research related to the role of integrated reporting, especially in Indonesia. This study uses the PLS-SEM analysis method to analyze data from non-cyclical consumer goods companies listed on the Indonesia Stock Exchange from 2019-2022. This study found that female directors and board size affect tax avoidance, while other variables do not significantly affect tax avoidance. However, when the integrated reporting quality used as mediating variable shows that integrated reporting is able to mediate the influence of board size, independent commissioners and political connection on tax avoidance. With these results, it can describe the role of integrated reports as an effective tool to minimize tax avoidance by increasing the transparency of the company. This study used integrated reporting quality as a mediating variable on tax avoidance. Additionally, the measurement of integrated report quality in this study used modifications from previous studies.

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9th ASIA Internatational Confernece 2023

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