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This is a Quantitative Study study.

September 17, 2025Open Access

Analysis of the Influence of Audit Committee, Audit Quality, Board Gender Diversity and Profitability on Tax Avoidance in Banking

Key Points

Profitability negatively affects tax avoidance in banking companies, indicating potential issues with ethical financial practices.
Data analysis was performed using EViews 12 to process data collected from banking companies listed on the Indonesia Stock Exchange.
Audit quality and board gender diversity also influence tax avoidance, which could inform better governance practices.
Findings suggest that effective audit committees can mitigate tax avoidance behaviors in the banking sector, promoting accountability.

Abstract

This study aims to determine the effect of audit committees, audit quality, board gender diversity, and profitability on tax avoidance. Banking companies listed on the Indonesia Stock Exchange served as samples for the 2020-2023 period. Purposive sampling was used for sampling. Data processing was performed using EViews 12. The results indicate that profitability has a negative effect on tax avoidance.

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Cite This Study

Yoshida et al. (Sat,) studied this question.

synapsesocial.com/papers/68d4604731b076d99fa5f7a6 https://doi.org/https://doi.org/10.47191/jefms/v8-i9-16

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