Pengaruh Board Gender Diversity, Pengungkapan Corporate Social Responsibility, Leverage, dan Ukuran Perusahaan terhadap Agresivitas Pajak pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2023–2024

Abstract

This study seeks to examine the impact of board gender diversity, Corporate Social Responsibility (CSR) disclosure, leverage, and firm size on tax aggressiveness in manufacturing firms listed on the Indonesia Stock Exchange during the 2023–2024 observation period. This study employs secondary data, specifically annual reports, sustainability reports, and financial reports disseminated by each company and accessible on the official website of the Indonesia Stock Exchange. The sample was acquired using purposive sampling, yielding 50 companies throughout a two-year observation period, specifically 2023–2024, culminating in a total of 100 observations. This study employs Eviews 12 software for logistic regression analysis. The findings indicate that board gender diversity positively influences tax aggressiveness, while Corporate Social Responsibility (CSR) disclosure and leverage negatively impact tax aggressiveness, firm size exerts no influence on tax aggressiveness.