PENGARUH GENDER DIVERSITY DALAM DEWAN KOMISARIS, DEWAN KOMISARIS INDEPENDEN,UKURAN DEWAN KOMISARIS TERHADAP PERENCANAAN PAJAK

Abstract

Tax planning is strategies and processes from legal use of tax to outright tax evasion. Tax  planning is an important aspect in managing companies. In addition, many researches have focused on tax planning. However, there is still limited to study it, especially in Indonesia context. This research aims to determined The effect Board of Commisioners Gender Diversity, Board of Commisioner Independent, and Board of Commisioners Size on Tax Planning. The hipotesis are determuned based on agency theory further the sample of the study. This study sample of several manufacturing companies are listed in the Indonesia Stock Exchange for the period of 2011 to 2013 by using purposive sampling method. The results of the study show that the effect board of commisioners gender diversity, and the composition of the board of commissioners independent do not affect against on tax planning. Meanwhile the size of the board of commissioners variables positive significantly effect on tax planning. The research also known that all the control variables did not significantly affect on tax planning.

Keywords : Gender Diversity, Board of Commissioners, Independent Board of Commissioners,  the size of the Board of Commissioners, Tax Planning