IDEAS home Printed from https://ideas.repec.org/a/apn/agregt/v7y2023i2p174-197id16394.html
   My bibliography  Save this article

Board Characteristics and Tax Avoidance: The Mediating Role of Integrated Reporting Quality

Author

Listed:
  • Sandicha Dwi ramadhan
  • Dian Saputra
  • Abrar Nawas
  • Firdaus Abdul Rahman

Abstract

This study examines the nexus between female directors, independent commissioners, board size, political connections, and Corporate Tax Avoidance (CTA) within the non-cyclical consumer goods sector of the Indonesian Stock Exchange (IDX) from 2019 to 2022. The research also tests the mediating influence of Integrated Reporting Quality (IR), addressing the significance of Integrated Reporting in Indonesia. Using SmartPLS 3 and PLS-SEM, the findings reveal that female directors are negatively associated with Tax Avoidance, while board size has a positive effect, and independent commissioners and political connections show insignificant impacts. The mediating role of IR Quality indicates that improved reporting quality reduces tax avoidance in relation to board characteristics and political connections. The study underscores the importance of IR quality in enhancing corporate transparency and reducing fraudulent activities, advocating for the adoption of Integrated Reporting frameworks by both government bodies and companies.

Suggested Citation

  • Sandicha Dwi ramadhan & Dian Saputra & Abrar Nawas & Firdaus Abdul Rahman, 2023. "Board Characteristics and Tax Avoidance: The Mediating Role of Integrated Reporting Quality," Agregat: Jurnal Ekonomi dan Bisnis, Universitas Muhammadiyah Prof. DR HAMKA., vol. 7(2), pages 174-197.
    • Handle: RePEc:apn:agregt:v:7:y:2023:i:2:p:174-197:id:16394
    as

    Download full text from publisher

    File URL: https://journal.uhamka.ac.id/index.php/agregat/article/view/16394
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:apn:agregt:v:7:y:2023:i:2:p:174-197:id:16394. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Susilo (email available below). General contact details of provider: https://journal.uhamka.ac.id/index.php/agregat/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.