PENGARUH DEMOGRAPHIC DIVERSITY DALAM DEWAN DIREKSI TERHADAP PERENCANAAN PAJAK PADA (studi empiris pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia (20011-2013)

Abstract

The aim of this study was to obtain empirical evidence that the effect of demographic diversity is measured by the diversity of gender diversity, educationality diversity, nationality diversity, to tax planning. In this study, the sample is manufacturing companies listed in Indonesia Stock Exchange. In this study used two categories of variables. The first independent variable is gender diversity, diversity educationality, nationality diversity, return on assets, the size of the company. The second is the dependent variable is tax planning. To test the hypothesis we used multiple regression models and statistical t-test. Based on the results of hypothesis testing has been done found that gender diversity, educational diversity and firm size (size) significantly affects tax planning in a manufacturing company in Indonesia Stock Exchange, while the return on assets no significant effect on tax planning in a manufacturing company in Indonesia Stock Exchange. 

Kaywords : Gender Diversity , Educationality Diversity ,  Nationality Diversity