Director with Foreign Experience, Accounting Conservatism and Tax Avoidance

Abstract

This research is a development of previous research, namely (Wen et al. 2020)with the dependent tax avoidance and the independent variable director with foreign experience. The reason for this research is to analyze empirical evidence regarding the influence of directors with foreign experience and other factors on tax avoidance in cyclical and noncyclical companies. The variables used in this research are directors with foreign experience on the board, profitability, firm size, leverage, independent directors with foreign experience, directors with foreign experience on audit committee, and accounting conservatism are the factors used in this study.The population of this research is all cyclical and noncyclical companies listed on the Indonesia Stock Exchange from 2020 to 2022. The sample was selected using a purposive sampling method, and 189 data were taken. The data analysis method used is multiple regression analysis.The research results show that firm size have a positive influence on tax avoidance. Independent directors with foreign experience have a negative effect, while other independent variables such as directors with foreign experience on board, profitability, Leverage, directors with foreign experience on audit committee, accounting conservatism have no effect on tax avoidance.