Gender Diversity, Profitability, and Tax Avoidance: The Moderating Role of Audit Quality in Indonesian Mining Companies
Keywords:
Audit Quality Gender Diversity, Mining Sector, Profitability, Tax AvoidanceAbstract
Tax avoidance remains a persistent challenge for developing economies such as Indonesia, where fiscal revenues depend heavily on corporate tax contributions. This study investigates the influence of Gender Diversity and Profitability on Tax Avoidance, with Audit Quality serving as a moderating variable, among Indonesian mining sector companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. Using a quantitative explanatory research design, 21 companies were selected via purposive sampling from a population of 42 listed mining firms. Panel data regression analysis was conducted using EViews 13. The results show that Gender Diversity has a significant negative effect on Tax Avoidance, indicating that greater female board representation reduces aggressive tax planning. Profitability also exhibits a significant negative effect on Tax Avoidance, suggesting that financially stronger firms are more willing and capable of fulfilling tax obligations. However, Audit Quality—proxied by a Big Four dummy variable—does not significantly moderate either relationship. These findings contribute empirical evidence to the tax management literature in the Indonesian mining sector and have implications for corporate governance and tax regulatory policy
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