Pengaruh Deferred Tax Assets, Woman Directors, CEO Tenure, dan Financial Distress terhadap Tax Avoidance

Abstract

Tax avoidance remains a persistent issue in Indonesia, reflected by a large compliance gap and inconsistent financial reporting among listed firms. This study examines the influence of deferred tax assets, woman directors, CEO tenure, and financial distress on tax avoidance. Using a quantitative approach, panel data from 159 companies listed on the Indonesia Stock Exchange (BEI) during 2022–2024 were analyzed (477 observations). The Fixed Effect Model with Panel Corrected Standard Errors (PCSE) was employed. The results show that deferred tax assets have a significant positive effect, while woman directors exhibit a significant negative effect on tax avoidance. CEO tenure also demonstrates a significant positive effect. Conversely, financial distress shows no significant effect. In conclusion, deferred tax assets, woman directors, and CEO tenure significantly influence tax avoidance, whereas financial distress does not. These findings provide empirical insights for corporate governance and tax policy formulation.