Staff View: The significance of financial distress on tax avoidance compared to gender diversity and social responsibility: a study from Indonesia / Ari Kamayanti ... [et al.]

The significance of financial distress on tax avoidance compared to gender diversity and social responsibility: a study from Indonesia / Ari Kamayanti ... [et al.]

The research aimed to examine the effect of Corporate Social Responsibility (CSR), Corporate Governance (CG), and financial distress on tax avoidance in manufacturing companies listed in Indonesia Stock Exchange during the period ranging from 2016 to 2020. By employing multiple regression analysis,...

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Main Authors:	-, Ari Kamayanti, -, Nur Qomariyah, -, Muhammad Muwidha, -, Widi Dwi Ernawati
Format:	Article
Language:	English
Published:	Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam 2023
Subjects:	Financial management. Business finance. Corporation finance Tax evasion
Online Access:	https://ir.uitm.edu.my/id/eprint/83759/1/83759.pdf https://ir.uitm.edu.my/id/eprint/83759/
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id	my.uitm.ir.83759
record_format	eprints
spelling	my.uitm.ir.837592023-09-07T03:16:06Z https://ir.uitm.edu.my/id/eprint/83759/ The significance of financial distress on tax avoidance compared to gender diversity and social responsibility: a study from Indonesia / Ari Kamayanti ... [et al.] mar -, Ari Kamayanti -, Nur Qomariyah -, Muhammad Muwidha -, Widi Dwi Ernawati Financial management. Business finance. Corporation finance Tax evasion The research aimed to examine the effect of Corporate Social Responsibility (CSR), Corporate Governance (CG), and financial distress on tax avoidance in manufacturing companies listed in Indonesia Stock Exchange during the period ranging from 2016 to 2020. By employing multiple regression analysis, it was found that CSR did not have an effect on tax avoidance. Contrastingly, CG proxied through the gender diversity of directors negatively affected tax avoidance. In contrast, board size and audit quality did not have an effect on tax avoidance. The study also supports previous findings that financial distress has a positive effect on tax avoidance. This study used rare variables combined which were CSR, CG and financial distress as independent variables to determine tax avoidance. Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam 2023-08 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/83759/1/83759.pdf The significance of financial distress on tax avoidance compared to gender diversity and social responsibility: a study from Indonesia / Ari Kamayanti ... [et al.]. (2023) Management & Accounting Review (MAR) <https://ir.uitm.edu.my/view/publication/Management_=26_Accounting_Review_=28MAR=29/>, 22 (2): 16. pp. 401-419. ISSN 2550-1895
institution	Universiti Teknologi Mara
building	Tun Abdul Razak Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Teknologi Mara
content_source	UiTM Institutional Repository
url_provider	http://ir.uitm.edu.my/
language	English
topic	Financial management. Business finance. Corporation finance Tax evasion
spellingShingle	Financial management. Business finance. Corporation finance Tax evasion -, Ari Kamayanti -, Nur Qomariyah -, Muhammad Muwidha -, Widi Dwi Ernawati The significance of financial distress on tax avoidance compared to gender diversity and social responsibility: a study from Indonesia / Ari Kamayanti ... [et al.]
description	The research aimed to examine the effect of Corporate Social Responsibility (CSR), Corporate Governance (CG), and financial distress on tax avoidance in manufacturing companies listed in Indonesia Stock Exchange during the period ranging from 2016 to 2020. By employing multiple regression analysis, it was found that CSR did not have an effect on tax avoidance. Contrastingly, CG proxied through the gender diversity of directors negatively affected tax avoidance. In contrast, board size and audit quality did not have an effect on tax avoidance. The study also supports previous findings that financial distress has a positive effect on tax avoidance. This study used rare variables combined which were CSR, CG and financial distress as independent variables to determine tax avoidance.
format	Article
author	-, Ari Kamayanti -, Nur Qomariyah -, Muhammad Muwidha -, Widi Dwi Ernawati
author_facet	-, Ari Kamayanti -, Nur Qomariyah -, Muhammad Muwidha -, Widi Dwi Ernawati
author_sort	-, Ari Kamayanti
title	The significance of financial distress on tax avoidance compared to gender diversity and social responsibility: a study from Indonesia / Ari Kamayanti ... [et al.]
title_short	The significance of financial distress on tax avoidance compared to gender diversity and social responsibility: a study from Indonesia / Ari Kamayanti ... [et al.]
title_full	The significance of financial distress on tax avoidance compared to gender diversity and social responsibility: a study from Indonesia / Ari Kamayanti ... [et al.]
title_fullStr	The significance of financial distress on tax avoidance compared to gender diversity and social responsibility: a study from Indonesia / Ari Kamayanti ... [et al.]
title_full_unstemmed	The significance of financial distress on tax avoidance compared to gender diversity and social responsibility: a study from Indonesia / Ari Kamayanti ... [et al.]
title_sort	significance of financial distress on tax avoidance compared to gender diversity and social responsibility: a study from indonesia / ari kamayanti ... [et al.]
publisher	Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam
publishDate	2023
url	https://ir.uitm.edu.my/id/eprint/83759/1/83759.pdf https://ir.uitm.edu.my/id/eprint/83759/
_version_	1778165965930889216
score	13.211869

The significance of financial distress on tax avoidance compared to gender diversity and social responsibility: a study from Indonesia / Ari Kamayanti ... [et al.]

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