TAX AVOIDANCE & CORPORATE RISK: MODERATION BY EXECUTIVE CHARACTERISTICS AND GENDER DIVERSITY

Authors

  • Verani Carolina Universitas Kristen Maranatha
  • Endah Purnama Sari Eddy Universitas Kristen Maranatha

DOI:

https://doi.org/10.34208/hpcfbj16

Keywords:

tax avoidance, corporate risk, executive characteristics, gender diversity

Abstract

This study examines the effect of tax avoidance on corporate risk. Next, the moderating effect of 
executive characteristics and gender diversity is investigated in this association. The study examined Indonesia’s nonfinancial listed companies, collecting a sample of 265 observations during 2020-2024. Hypotheses were tested using moderated regression with panel data. It was found that companies that avoid taxes aggressively have a higher level of corporate risk. The presence of risk-averse executive characteristics and women weakens the effect of tax avoidance on corporate risk. This research contributes by providing the latest references regarding Indonesian tax avoidance behavior that poses risks to companies and encouraging companies in Indonesia to be aware of the importance of executive characteristics and gender diversity. 

Author Biography

  • Endah Purnama Sari Eddy, Universitas Kristen Maranatha

    Accounting Department

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Published

2025-06-30

Issue

Vol. 27 No. 1 (2025): Jurnal Bisnis dan Akuntansi (in progress)

Section

Articles

License

Copyright (c) 2025 Jurnal Bisnis dan Akuntansi

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

How to Cite

“TAX AVOIDANCE & CORPORATE RISK: MODERATION BY EXECUTIVE CHARACTERISTICS AND GENDER DIVERSITY”. 2025. Jurnal Bisnis Dan Akuntansi 27 (1): 171-84. https://doi.org/10.34208/hpcfbj16.