PENGARUH DIVERSITAS GENDER MANAJEMEN, KONEKSI POLITIK, DAN EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP AGRESIVITAS PAJAK
DOI:
https://doi.org/10.25170/wpm.v16i2.6528Keywords:
Tax Aggressiveness, Management Gender Diversity, Political Connections, Internal Control Effectiveness, Cash Effective Rate (CETR)Abstract
This study examines the effect of management gender diversity, political connections, and the effectiveness of internal control systems on tax aggressiveness in health and telecommunications sector companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. Using 80 samples selected through a purposive sampling method, tax aggressiveness is measured through the Cash Effective Tax Rate (CETR), gender diversity is measured by the ratio of female managers, political connections are measured using a dummy, and internal control effectiveness is measured through the scoring method. Data analysis using SPSS and multiple linear regression methods shows that management gender diversity and political connections have no effect on tax aggressiveness, while internal control effectiveness has a negative effect on tax aggressiveness.
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