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.