The Influence of Corporate Creative Culture and Corporate Integrity Culture on Tax Avoidance with Board Gender Diversity as Moderating Variable
DOI:
https://doi.org/10.1229/tecempresarialjournal.v20i2.617Keywords:
Tax Avoidance, Corporate Creative Culture, Corporate Integrity Culture, Board Gender Diversity.Abstract
This research seeks to investigate the impact of corporate creative culture and corporate integrity culture on tax evasion, with board gender diversity serving as a moderating variable. The sample for this study comprises companies listed on the Indonesia Stock Exchange from 2019 to 2023, employing panel data regression analysis conducted with Stata 15 software. The findings indicate that neither creative culture nor integrity culture significantly affects tax evasion, suggesting that the levels of creativity and integrity within a company do not directly influence its tax avoidance strategies. The research found that the presence of gender diversity on boards does not impact the relationship between corporate culture and tax evasion; however, profitability does play a role in tax evasion. These results contribute to the existing literature on corporate culture and tax evasion, providing valuable insights for investors, corporate executives, and policymakers who seek to promote ethical governance.
References
Alkurdi, A., Almarayeh, T., Bataineh, H., Al Amosh, H., & Khatib, S. F. A. (2024). Corporate profitability and effective tax rate: the moderating role of board gender diversity. Journal of Islamic Accounting and Business Research, 15(1), 153–171. https://doi.org/10.1108/JIABR-05-2022-0122
Altamuro, J. L. M., Gray, J. V., & Zhang, H. (2022). Corporate Integrity Culture and Compliance: A Study of the Pharmaceutical Industry*. Contemporary Accounting Research, 39(1), 428–458. https://doi.org/10.1111/1911-3846.12727
Anggraeni, D. P. W., & Kurnianto, S. (2020). The Effect of Board Size and Female Directors on Tax Avoidance. International Journal of Innovation, Creativity and Change. Www.Ijicc.Net, 13(8), 1127–1141. www.ijicc.net
Bimo, I. D., Prasetyo, C. Y., & Susilandari, C. A. (2019). The effect of internal control on tax avoidance: the case of Indonesia. Journal of Economics and Development, 21(2), 131–143. https://doi.org/10.1108/JED-10-2019-0042
Bonsall, S. B., Mammadov, B., & Vakilzadeh, H. (2021). Does Corporate Culture Impact Tax Behavior: Machine Learning Approach. SSRN Electronic Journal. https://www.forbes.com/sites/forbestechcouncil/2018/02/08/13-reasons-google-deserves-its-best-company-culture-
Cabello, O. G., Gaio, L. E., & Watrin, C. (2019). Tax avoidance in management-owned firms: evidence from Brazil. International Journal of Managerial Finance, 15(4), 580–592. https://doi.org/10.1108/IJMF-04-2018-0117
Chatjuthamard, P., Chintrakarn, P., Papangkorn, S., & Jiraporn, P. (2024). Estimating the effect of corporate integrity culture on tax avoidance using a text-based approach: A research note. PLoS ONE, 19(5 May). https://doi.org/10.1371/journal.pone.0298528
Dowling, J., & Pfeffer, J. (1975). Organizational Legitimacy: Social Values and Organizational Behavior. The Pacific Sociological Review, 18(1), 122–136. https://doi.org/10.2307/1388226
Griffin, D., Li, K., & Xu, T. (2021). Board gender diversity and corporate innovation: International evidence. Journal of Financial and Quantitative Analysis, 56(1), 123–154. https://doi.org/10.1017/S002210901900098X
Hamm, J. A., Wolfe, S. E., Cavanagh, C., & Lee, S. (2022). (Re)Organizing legitimacy theory. Legal and Criminological Psychology, 27(2), 129–146. https://doi.org/10.1111/lcrp.12199
Hamsyi, N. F., Apriyanti, A., Kurniasih, E. P., & Kartika, M. (2023). Do Profitability, Leverage, and Political Connections Affect Tax Avoidance? Evidence from Consumer Cyclical Sector Companies. Wahana Riset Akuntansi, 11(1), 11. https://doi.org/10.24036/wra.v11i1.122100
Hasan, T., John, K., Teng, H., & Wu, Q. (2024). Creative corporate culture and corporate tax avoidance. British Accounting Review, 56(3). https://doi.org/10.1016/j.bar.2023.101217
Izuchukwu, C. D., & Patricia, C. N. (2023). The Influence of Ethical Environment on Managers’ Opportunistic Behaviour. African Journal of Accounting and Financial Research, 6(1), 96–115. https://doi.org/10.52589/ajafr-10wimdcn
Jarboui, A., Kachouri Ben Saad, M., & Riguen, R. (2020). Tax avoidance: do board gender diversity and sustainability performance make a difference? Journal of Financial Crime, 27(4), 1389–1408. https://doi.org/10.1108/JFC-09-2019-0122
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Laksono, D. G. D., & Firmansyah, A. (2020). THE ROLE OF MANAGERIAL ABILITY IN INDONESIA: INVESTMENT OPPORTUNITY SETS, ENVIRONMENTAL UNCERTAINTY, TAX AVOIDANCE. Humanities & Social Sciences Reviews, 8(4), 1305–1318. https://doi.org/10.18510/hssr.2020.84123
Lee, Y. joo. (2024). Un(der)rated: Nonprofit leader gender and external accreditations of transparency. Journal of Philanthropy and Marketing, 29(1). https://doi.org/10.1002/nvsm.1825
Li, K., Mai, F., Shen, R., & Yan, X. (2021). Measuring Corporate Culture Using Machine Learning. Review of Financial Studies, 34(7), 3265–3315. https://doi.org/10.1093/rfs/hhaa079
Mappadang, A. (2021). Corporate Governance and Corporate Tax Avoidance: an Interactive Effects (Evidence from Indonesia Capital Market). Jurnal Keuangan Dan Perbankan, 25(1). https://doi.org/10.26905/jkdp.v25i1.5043
Mustapha, F. G., Adamu, I. A., & Abdullahi, Z. (2024). Why is Gender Diversity Important for Corporate Boards? Journal of Comprehensive Business Administration Research. https://doi.org/10.47852/bonviewjcbar42022467
Purnomo, H., & Eriandani, R. (2022). The Effect of Enviromental Uncertainty and The Effect of Enviromental Uncertainty and Tax Avoidance: The Role Managerial Ability Tax Avoidance: The Role Managerial Ability. Jurnal Riset Akuntansi Dan Keuangan Indonesia, 7(3), 1–11. http://iaiglobal.or.en/
Rakia, R., Kachouri, M., & Jarboui, A. (2024). The moderating effect of women directors on the relationship between corporate social responsibility and corporate tax avoidance? Evidence from Malaysia. Journal of Accounting in Emerging Economies, 14(1), 1–24. https://doi.org/10.1108/JAEE-01-2021-0029
Rezky Amalya, W., Iqbal, S., & Ghofar, A. (2023). The impact of the role of internal and external accountants on taxpayer compliance moderated by good corporate governance. International Journal of Research in Business and Social Science (2147- 4478), 12(4), 320–328. https://doi.org/10.20525/ijrbs.v12i4.2659
Shafique, I., Ahmad, B., & Kalyar, M. N. (2020). How ethical leadership influences creativity and organizational innovation: Examining the underlying mechanisms. European Journal of Innovation Management, 23(1), 114–133. https://doi.org/10.1108/EJIM-12-2018-0269
Wang, Y., Farag, H., & Ahmad, W. (2021). Corporate Culture and Innovation: A Tale from an Emerging Market. British Journal of Management, 32(4), 1121–1140. https://doi.org/10.1111/1467-8551.12478
Wongsinhirun, N., Chatjuthamard, P., & Jiraporn, P. (2023). Corporate culture and board gender diversity: Evidence from textual analysis. International Review of Financial Analysis, 86. https://doi.org/10.1016/j.irfa.2023.102534
Yadav, S., & Srivastava, J. (2023). CSR, monitoring cost and firm performance during COVID-19: balancing organizational legitimacy and agency cost. Accounting Research Journal, 36(2/3), 183–200. https://doi.org/10.1108/ARJ-07-2021-0191
Zhang, X., Husnain, M., Yang, H., Ullah, S., Abbas, J., & Zhang, R. (2022). Corporate Business Strategy and Tax Avoidance Culture: Moderating Role of Gender Diversity in an Emerging Economy. Frontiers in Psychology, 13. https://doi.org/10.3389/fpsyg.2022.827553
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 TEC EMPRESARIAL
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
