Impact of CEO nationality, gender diversity, ownership concentration, and audit quality on tax aggressiveness

Mufidaturrohmah, Nur and Rochayatun, Sulis ORCID: https://orcid.org/0000-0001-5798-7502 (2025) Impact of CEO nationality, gender diversity, ownership concentration, and audit quality on tax aggressiveness. Jurnal Akuntansi Bisnis, 23 (1). pp. 21-34. ISSN 25415204

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Abstract

This research investigates the influence of CEO nationality, gender diversity within the board of directors, concentrated ownership, and audit quality on tax aggressiveness. The research is a quantitative approach using data from 10 mining sector entities listed on the Indonesia Stock Exchange over the period from 2014 to 2023. The sample consists of 99 observations selected through purposive sampling. The findings indicate that gender diversity on the board of directors and concentrated ownership significantly influence tax aggressiveness, where CEO nationality and audit quality do not have a significant effect. These results highlight the crucial role of internal corporate factors, such as board composition and ownership structure, in shaping tax policies. The insights from this research are expected to inform stakeholders in developing more effective tax policies.

Item Type:	Journal Article
Keywords:	CEO Nationality; Gender Diversity; Audit Quality; Tax Aggressiveness.
Subjects:	14 ECONOMICS > 1402 Applied Economics > 140207 Financial Economics
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	Sulis Rochayatun
Date Deposited:	30 Jun 2025 13:45

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