Supervisory Function and Corporate Tax Policy: Gender Analysis

Authors

DOI:

https://doi.org/10.14414/tiar.v15i1.4759

Keywords:

Audit Committee, Corporate Tax Policy, Gender, Independent Commissioners

Abstract

This study analyses the role of independent commissioners and audit committees in carrying out their supervisory functions on corporate tax policies taken by internal management, gender analysis on independent commissioners and audit committees is unique to this study where different behaviors of men and women have different impacts on independent commissioners and audit committees in carrying out their supervisory functions. A total of 570-panel data from 2015 to 2021 financial statements of manufacturing companies on the Indonesia Stock Exchange were analyzed, this study found that multi-gender audit committees have a role in encouraging management to comply with tax regulations in the policies taken, as well as female audit committees and male independent commissioners separately. These results provide input for investors who are concerned about entity tax information to choose entities with criteria according to the findings of this study, namely entities that have multi-gender audit committees, entities that have female audit committees only, or entities that have independent commissioners only because the supervisory function carried out is optimal in encouraging tax-compliant entities and entities avoid the risk of tax penalties in the future.

Author Biographies

Deden Tarmidi, Universitas Mercu Buana Jakarta

Deden Tarmidi is a lecturer at the Faculty of Economics and Business at Universitas Mercu Buana, Jakarta, Indonesia. He obtained his Bachelor of Accounting degree from Universitas 17 Agustus 1945 Jakarta, Master of Accounting from Universitas Mercu Buana, and completed his doctoral education at the Doctor of Economics Programme with Accounting Concentration at Univeritas Trisakti. The majority of his research is on tax accounting, whether analysed by the behaviour of individual taxpayers or corporate boards, to the impact of tax policy on financial information and investment policy. He has published academic articles in DLSU Business & Economic Review, Business: Theory and Practice, Humanities and Social Sciences Letters, and Revista de Gestão Social e Ambiental.

Author contact details: Faculty of Economics and Business; Universitas Mercu Buana; Jalan Meruya Selatan No. 1, Kembangan, Jakarta, Indonesia; +6281806323331; deden.tarmidi@mercubuana.ac.id ; orcid ID: https://orcid.org/0000-0002-4503-0540

Agustin Fadjarenie, Universitas Mercu Buanma Jakarta

Agustin Fadjarenie is a lecturer at the Faculty of Economics and Business at Universitas Mercu Buana, Jakarta, Indonesia. She obtained her Master's degree in Accounting from Universitas Padjadjaran, and completed her doctoral education at the Doctor of Economics Programme of  Universitas Padjadjaran. Her research focus is management accounting, both on human resources such as leadership and policies, as well as on production cost analysis such as water usage, and waste that impact on company performance. She has published academic articles in International Journal of Innovative Science and Research Technology, and Edelweiss Applied Science and Technology.

Author contact details: Faculty of Economics and Business; Universitas Mercu Buana; Jalan Meruya Selatan No. 1, Kembangan, Jakarta, Indonesia; +62811236256; agustin.fadjarenie@mercubuana.ac.id ; orcid ID: https://orcid.org/0000-0002-1422-3753

Noor Hazlina Ahmad, School of Management, Universiti Sains Malaysia

Noor Hazlina Ahmad is a Professor at the School of Management USM. She joined the university after completing her PhD at the University of Adelaide, Australia. She teaches entrepreneurship and organisational behaviour related subjects. She also supervises PhD and MA students in the field of entrepreneurship and SMEs. Hazlina has published her research works in high impact journals such as Journal of Business Ethics, Management Decision, Service Business, Social Indicator Research, and Journal of Education Technology & Society as well as other indexed international journals including the Journal of Asia Pacific Business, International Journal of Entrepreneurial Behaviour and Research, International Journal of Entrepreneurship and Small Business, International Journal of Entrepreneurial Venturing as well the Frontiers of Entrepreneurship Research. Her research interests are in the areas of Entrepreneurship, SMEs and Organisational Behaviour.

Author contact details: School of Management; University Sains Malaysia; 11800 USM, Penang, Malaysia; +6046533355; hazlina@usm.my; orcid ID: https://orcid.org/0000-0002-2859-4862

Erna Sofriana Imaningsih, Universutas Mercu Buana Jakarta

Erna Sofriana Imaningsih is a lecturer at the Faculty of Economics and Business at Universitas Mercu Buana, Jakarta, Indonesia. She obtained her Master's degree in Islamic Middle Eastern Studies at the Universitas Indonesia, and completed her doctoral education at the Doctoral Programme in Management Science of Universitas Indonesia. Her research focus is on corporate management such as green management, human resources, and corporate responsibility that impact on company performance. She has published academic articles in International Journal of Energy Economics and Policy, and Academy of Strategic Management Journal.

Author contact details: Faculty of Economics and Business; Universitas Mercu Buana; Jalan Meruya Selatan No. 1, Kembangan, Jakarta, Indonesia; +6287888880903; erna.sofriana@mercubuana.ac.id ; orcid ID: https://orcid.org/0000-0002-5982-8983

Sri Marti Pramudena, Unibversitas Mercu Buana Jakarta

Sri Marti Pramudena is a lecturer at the Faculty of Economics and Business at Universitas Mercu Buana, Jakarta, Indonesia. She obtained her Master's degree in Management at Universitas Sriwijaya, and completed her doctoral education at the Doctoral Programme in Management Science at Universitas Padjadjaran. Her research focus is on corporate management such as strategic management, human resources, and organisational commitment that impact on corporate performance. She has published academic articles in Journal of System and Management Sciences, and Academy of Entrepreneurship Journal.

Author contact details: Faculty of Economics and Business; Universitas Mercu Buana; Jalan Meruya Selatan No. 1, Kembangan, Jakarta, Indonesia; +6287820292500; sri.pramudena@mercubuana.ac.id ; orcid ID: https://orcid.org/0009-0000-2533-8292

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Submitted

2024-09-25

Published

2025-08-02

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Supervisory Function and Corporate Tax Policy: Gender Analysis. (2025). The Indonesian Accounting Review, 15(1), 8-20. https://doi.org/10.14414/tiar.v15i1.4759

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Vol. 15 No. 1 (2025): January-June 2025

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How to Cite

Supervisory Function and Corporate Tax Policy: Gender Analysis. (2025). The Indonesian Accounting Review, 15(1), 8-20. https://doi.org/10.14414/tiar.v15i1.4759