THE EFFECT OF BOARD OF DIRCTORS GENDER DIVERSITY AND COMPANY AGE ON TAX AVOIDANCE

This study examines the effect of Board of Directors Gender Diversity and Company Age on Tax Avoidance. The research method used in this study is the purposive sampling method. This research is a quantitative study with secondary data. The population used is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The samples obtained were 29 companies. Data management used in this study was the Microsoft Office Excel program and the E-views 12-SV statistics program. The results of the study show that Board of Directors Gender Diversity has a probability value of 0,1964 (> 0,05) which means that Board of Directors Gender Diversity has no effect on Tax Avoidance and Company Age has a probability value of 0,0208 (<0,05) which means that Company Age has an effect on Tax Avoidance. These results come from the results of partial tests (t-tests). Researchers are expected to be able to provide a deeper theoretical understanding of Board of Directors Gender Diversity and Company Age on Tax Avoidance.