The Effect of Gender Diversity (Board of Director) and Corporate Social Responsibility on Tax Avoidance with Financial Performance as Intervening Variable

Ajeng Adinda Puspita Ningrum; Roza Mulyadi; Mazda Eko Sri Tjahjono

doi:10.55927/ijis.v4i10.653

Authors

Ajeng Adinda Puspita Ningrum Sultan Ageng Tirtayasa University
Roza Mulyadi Sultan Ageng Tirtayasa University
Mazda Eko Sri Tjahjono Sultan Ageng Tirtayasa University

DOI:

https://doi.org/10.55927/ijis.v4i10.653

Keywords:

Tax Avoidance, Corporate Social Responsibilit, Gender Diversity

Abstract

This study examines the influence of gender diversity( Board of Director) and corporate social responsibility (CSR) on tax avoidance, with financial performance serving as an intervening variable. The research sample consists of 121 firm- year observations from energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023, selected using purposive sampling. Data were analyzed using multiple regression with SPSS v25, and the mediation effect was tested through the Sobel test. The findings reveal that female directors negatively affect tax avoidance, whereas CSR positively affects tax avoidance. Both gender diversity and CSR have no significant effect on financial performance. Furthermore, financial performance negatively affects tax avoidance but does not mediate the relationships between gender diversity and tax avoidance, nor between CSR and tax avoidance

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