The Effect of Political Connections and Board Gender Diversity on Tax Avoidance in Consumer Goods Firms

Ananda Pratiwi Rios Abas; Septy Indra Santoso; Mahardika Catur Putriwana Malik

doi:10.32535/jicp.v8i5.4364

The Effect of Political Connections and Board Gender Diversity on Tax Avoidance in Consumer Goods Firms

Ananda Pratiwi Rios Abas, Septy Indra Santoso, Mahardika Catur Putriwana Malik

Abstract

This study analyzes the impact of political connections and gender diversity on the board of directors toward tax avoidance in manufacturing firms in the consumer goods sector, with firm size as a moderating variable. The research used 25 firms listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Data were processed using multiple linear regression and Moderated Regression Analysis (MRA) with the EViews software. The findings reveal that political connections have a positive and significant effect on tax avoidance, while gender diversity on the board of directors appears no critical impact. Moreover, firm size does not moderate the relationship between political connections and tax avoidance, nor between gender diversity on the board of directors and tax avoidance. Future research is recommended to extend the observation period, expand the research objects across sectors, and include other independent variables that may influence corporate tax avoidance behavior

Full Text:

PDF

References

Amiah, N. (2022). Profitabilitas, intensitas modal dan penghindaran pajak: Ukuran perusahaan sebagai variabel pemoderasi. Jurnal Literasi Akuntansi, 2(1), 63–73. https://doi.org/10.55587/jla.v2i1.13

Arisandi, B. E., Basri, Y. M., & S, A. (2024). Pengaruh diversitas gender dewan direksi, kompensasi eksekutif, dan kepemilikan manajerial terhadap penghindaran pajak. Jurnal Kajian Akuntansi dan Auditing, 20. https://doi.org/10.37301/jkaa.v20i2.134

Arlita, I. G. A. D., & Meihera, D. A. (2024). Pengaruh transfer pricing, strategi bisnis, dan koneksi politik terhadap tax avoidance. Juremi: Jurnal Riset Ekonomi, 3(2), 7823–7830.

Asmara, A. C., & Helmy, H. (2023). Pengaruh koneksi politik dan keragaman gender terhadap agresivitas pajak. Jurnal Eksplorasi Akuntansi (JEA), 5(3), 1153–1167. https://doi.org/10.24036/jea.v5i3.804

Aulia, A. P., & Ghozali, I. (2025). Pengaruh koneksi politik dan kepemilikan institusional terhadap penghindaran pajak dengan ukuran perusahaan sebagai variabel moderasi. Diponegoro Journal of Accounting, 14(2), 1–15. http://ejournal-s1.undip.ac.id/index.php/accounting

Bulawan, H. A. N. R., Ilham, K., V. S. Den, & Arifin, R. (2023). Pengaruh profitabilitas, leverage, dan ukuran perusahaan terhadap tax avoidance pada perusahaan properti dan real estate yang terdaftar di BEI. Jurnal Pabean, 5(2), 184–196. https://doi.org/10.61141/pabean.v5i2.426

Cahyamustika, M. A., & Oktaviani, R. M. (2024). Pengaruh profitabilitas, intensitas modal, dan intensitas persediaan terhadap penghindaran pajak. Jurnal GeoEkonomi, 15(1), 1–13. https://doi.org/10.36277/geoekonomi.v15i1.328

Cahyo, M. K. (2023). Pengaruh intensitas modal, pertumbuhan penjualan, ukuran perusahaan, dan corporate governance terhadap penghindaran pajak. Jurnal Revenue: Jurnal Ilmiah Akuntansi, 4. https://doi.org/10.46306/rev.v4i1

Christina, Dewi, I. S., & Tresnawaty, N. (2024). Perbandingan kinerja keuangan perusahaan transportasi. Jurnal Akuntansi Keuangan dan Bisnis Politeknik Caltex Riau, 17(1), 20–26. https://doi.org/10.35143/jakb.v17i1.6294

Dakhli, A. (2022). Do women on corporate boardrooms have an impact on tax avoidance? The mediating role of corporate social responsibility. Corporate Governance, 22(4), 821–845. https://doi.org/10.1108/CG-07-2021-0265

Dayanti, A. D., Fitriyani, Y., & Andarsari, P. R. (2025). The effect of capital intensity, sales growth, and gender diversity on tax avoidance: An empirical study of companies listed on IDX. International Journal of Business Accounting Management Social Science, 1(1), 1–12.

Dewi, C. S., & Estrini, D. H. (2024). Pengaruh ukuran perusahaan, leverage, dan profitabilitas terhadap penghindaran pajak. Jurnal Maneksi, 13(1), 248–254. https://doi.org/10.31959/jm.v13i1.2150

Fitriyah, H., & Saputra, W. A. (2024). Pengaruh tanggung jawab sosial, ukuran perusahaan, kompensasi rugi fiskal, inventory intensity, dan koneksi politik terhadap penghindaran pajak. Journal of Advances in Digital Business and Entrepreneurship, 1.

Hakim, H., & Cahyonowati, N. (2024). Pengaruh leverage terhadap tax avoidance dengan institutional ownership sebagai variabel moderasi. Diponegoro Journal of Accounting, 13, 1–8. https://ejournal3.undip.ac.id/index.php/accounting/article/view/47917

Handayani, N. T., Marundha, A., & Khasanah, U. (2024). Pengaruh manajemen laba, profitabilitas, dan likuiditas terhadap penghindaran pajak. Jurnal Economina, 3(2), 197–218. https://doi.org/10.55681/economina.v3i2.1191

Hardiono, R. Y., Mahendra, F. R., Paleva, M. I., & Noor, I. N. (2024). Pengaruh tata kelola perusahaan, pelaporan keberlanjutan, dan koneksi politik terhadap penghindaran pajak. Jurnal Syntax Admiration, 5(8), 2873–2886. https://doi.org/10.46799/jsa.v5i8.1409

Haztania, S., & Lestari, T. U. (2023). Pengaruh transfer pricing, karakter eksekutif, dan koneksi politik terhadap tax avoidance. Cakrawala Repositori IMWI, 6(1), 289–304. https://doi.org/10.52851/cakrawala.v6i1.112

Hitijahubessy, W. I., Sulistiyowati, S., & Rusli, D. (2022). Pengaruh profitabilitas, leverage, ukuran perusahaan terhadap tax avoidance. Jurnal STEI Ekonomi, 31(2), 1–10. https://doi.org/10.36406/jemi.v31i02.676

Hudha, B., & Utomo, D. C. (2021). Pengaruh ukuran dewan direksi, komisaris independen, keragaman gender, dan kompensasi eksekutif terhadap penghindaran pajak. Diponegoro Journal of Accounting, 10, 1–10. http://ejournal-s1.undip.ac.id/index.php/accounting

Imanuella, K., & Damayanti, T. W. (2022). Analisis tingkat koneksi politik terhadap tax avoidance. Jurnal Penelitian Teori & Terapan Akuntansi (PETA), 7, 38–60. https://doi.org/10.51289/peta.v7i1.499

Inayah, N. F., & Sofianty, D. (2022). Pengaruh keragaman gender dan ukuran perusahaan terhadap penghindaran pajak. Bandung Conference Series: Accountancy, 508–515. https://doi.org/10.29313/bcsa.v2i1.1916

Kartikasari, D., Nurlaela Wati, L., & Soma, A. (2023). Apakah kekuatan keberagaman gender dalam menghindari pajak meningkat dengan koneksi politik? Jurnal Keuangan dan Bisnis, 21(2), 175–193. https://doi.org/10.32524/jkb.v21i2.1030

Mahdiana, M. Q., & Amin, M. N. (2020). Pengaruh profitabilitas, leverage, ukuran perusahaan, dan sales growth terhadap tax avoidance. Jurnal Akuntansi Trisakti, 7(1), 127–138. https://doi.org/10.25105/jat.v7i1.6289

Mala, N. N., & Ardiyanto, M. D. (2021). Pengaruh diversitas gender dewan direksi terhadap penghindaran pajak. Diponegoro Journal of Accounting, 1–11. https://ejournal3.undip.ac.id/index.php/accounting/article/view/30237

Maulina, L., & Mu’arif, S. (2024). Pengaruh kepemilikan institusional, karakter eksekutif, dan koneksi politik terhadap tax avoidance. Jurnal Ilmiah Ekonomi Manajemen Bisnis dan Akuntansi, 1(4), 1–13. https://doi.org/10.61722/jemba.v1i4.436

Muhamad, N. (2024). Konsumsi rumah tangga sumbang 54% PDB Indonesia kuartal II 2024. Katadata. https://databoks.katadata.co.id/pdb/statistik/66b1e748777e2/konsumsi-rumah-tangga-sumbang-54-pdb-indonesia-kuartal-ii-2024

Ngabdillah, F. R., Pratama, B. C., Dirgantari, N., & Wibowo, H. (2022). Pengaruh koneksi politik, komisaris independen, kualitas audit dan komite audit terhadap tax avoidance. Derivatif: Jurnal Manajemen, 16(1).

Nursanti, F., Nurwanah, & Modding, B. (2023). Pengaruh ukuran perusahaan, leverage, dan profitabilitas terhadap tax avoidance. Jurnal Akuntansi & Sistem Informasi (JASIN), 1(4), 388–396. https://doi.org/10.53625/juremi.v1i4.907

Pertiwi, D., Anggraeni, W., & Kurnianto, S. (2020). The effect of board size and female directors on tax avoidance. International Journal of Innovation, Creativity and Change, 13(8). www.ijicc.net

Pertiwi, S. R., & Prihandini, W. (2021). Gender diversity as the moderating effect on tax avoidance, economic value added, and firm value. Business and Accounting Research (IJEBAR), 5(1), 241–255. https://doi.org/10.29040/ijebar.v5i1.2146

Pratami, Y., & Putra, A. P. (2024). Profitabilitas, leverage, ukuran perusahaan, kepemilikan institusional, dan dewan komisaris independen terhadap penghindaran pajak. Journal of Islamic Finance and Accounting Research, 3(1), 1–18. https://doi.org/10.25299/jafar.2024.16531

Putra, A. P., & Pratami, Y. (2024). Pengaruh profitabilitas, leverage, ukuran perusahaan, kepemilikan institusional, dan dewan komisaris independen terhadap penghindaran pajak. Journal of Islamic Finance and Accounting Research, 3, 1–18. https://doi.org/10.25299/jafar.2024.16531

Rahma, A. A., Pratiwi, N., Mary, H., & Indriyenni, I. (2022). Pengaruh capital intensity, karakteristik perusahaan, dan CSR disclosure terhadap penghindaran pajak. Owner, 6(1), 677–689. https://doi.org/10.33395/owner.v6i1.637

Rizki, M., & Nugroho, L. (2024). How institutional and managerial ownership, transfer pricing and company size affect tax avoidance. Economic and Business Horizon, 3(2), 71–83. https://journal.lifescifi.com/index.php/ebh/article/view/470

Rustiarini, N. W., & Sudiartana, I. M. (2021). Board political connection and tax avoidance: Ownership structure as a moderating variable. Jurnal Dinamika Akuntansi dan Bisnis, 8(2), 128–144. https://doi.org/10.24815/jdab.v8i2.20760

Sari, S. Y., & Chairunisa, M. (2025). Pengaruh transfer pricing dan profitabilitas terhadap tax avoidance dengan kepemilikan institusional sebagai moderasi. Journal of Sharia Economics, 2(1).

Satiti, A. D. R., Syafik, M., & Widarjo, W. (2021). Political connections and tax aggressiveness: The role of gender diversity as a moderating variable. Media Riset Akuntansi, Auditing & Informasi, 21(2), 273–292. https://doi.org/10.25105/mraai.v21i2.9794

Sawitri, A. P., Alam, W. Y., & Dewi, F. A. A. (2022). Pengaruh profitabilitas, pertumbuhan penjualan, ukuran perusahaan, dan koneksi politik terhadap penghindaran pajak. Jurnal Riset Akuntansi Mercu Buana, 8(1), 44–52. https://doi.org/10.26486/jramb.v8i1.2365

Sembiring, Y. C., & Fransiska, A. (2021). Pengaruh return on assets dan kepemilikan institusional terhadap penghindaran pajak. Jurnal Riset Akuntansi & Keuangan, 7(2), 191–203. https://doi.org/10.54367/jrak.v7i2.1395

Solikin, A., & Slamet, K. (2022). Pengaruh koneksi politik, struktur kepemilikan, dan kebijakan dividen terhadap agresivitas pajak. Jurnal Pajak dan Keuangan Negara (PKN), 3(2), 270–283. https://doi.org/10.31092/jpkn.v3i2.1521

Suthansyah, I., Suherman, & Kurnianti, D. (2024). Pengaruh gender diversity terhadap financial distress pada perusahaan sektor manufaktur. Jurnal Masharif Al-Syariah, 9(4), 2574–2585. https://doi.org/10.30651/jms.v9i4.23497

Tendean, M., & Febriani, E. (2022). Pengaruh intensitas aset tetap dan sales growth terhadap penghindaran pajak dengan koneksi politik sebagai variabel moderasi. JAKOB: Jurnal Akuntansi Sektor Publik, 1(2), 75–88.

Valensia, G. S., Maulidia, R., & Ikhsan, S. (2024). Pengaruh CEO tenure, feminism in director, dan conservatism terhadap tax avoidance. Akurasi: Jurnal Riset Akuntansi dan Keuangan, 6(2), 117–130. https://doi.org/10.36407/akurasi.v6i2.1320

DOI: https://doi.org/10.32535/jicp.v8i5.4364

Refbacks

There are currently no refbacks.

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

Published by:

AIBPM Publisher

Editorial Office:

JL. Kahuripan No. 9 Hotel Sahid Montana, Malang, Indonesia
Phone:+62 341 366222
Email: journal.jicp@gmail.com
Website:http://ejournal.aibpmjournals.com/index.php/JICP

Supported by: Association of International Business & Professional Management

If you are interested to get the journal subscription you can contact us at admin@aibpm.org.

ISSN 2622-0989 (Print)
ISSN 2621-993X (Online)

DOI:Prefix 10.32535 by CrossREF

Journal of International Conference Proceedings (JICP) INDEXED: