PENGARUH SALES GROWTH, PERSISTENSI LABA DAN GENDER DIVERSITY DEWAN DIREKSI TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2024

Abstract

This study aims to determine whether Sales Growth, Profit Persistence, and Gender Diversity of the Board of Directors influence Tax Avoidance in mining sector companies listed on the Indonesia Stock Exchange for the 2021-2024 period. This research is quantitative using secondary data sources obtained from annual financial reports at www.idx.co.id. The population in this study was 55 mining sector companies listed on the Indonesia Stock Exchange for the 2021-2024 period. Using a purposive sampling technique, 22 companies passed the selection sample. The results of the partial test show that Sales Growth has a positive and significant effect on Tax Avoidance, while Profit Persistence and Gender Diversity of the Board of Directors have a negative and significant effect on Tax Avoidance. Simultaneously, the three independent variables Sales Growth, Profit Persistence, and Gender Diversity of the Board of Directors have a significant effect on Tax Avoidance with an effect of 81.5%.