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This is a Quantitative Study study.

Corporate governance on tax aggressiveness: the moderating role of foreign ownership and financial expertise in cross-country study of Indonesia and Malaysia

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Corporate governance mechanisms significantly affect tax aggressiveness, with executive character increasing it.
Board financial expertise amplifies the impact of executive character on tax aggressiveness, enhancing compliance.
Gender diversity reduces tax aggressiveness, especially among financially skilled female commissioners.
Cross-country findings indicate stronger effects of board characteristics on tax behavior in Indonesia than in Malaysia.

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Quantitative analysis shows that financial expertise and foreign ownership influence tax aggressiveness in two countries.

Marheni et al. (2025) studied this question.

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