Do Gender Diversity and Audit Committee Size have Impact on Tax Avoidance in The Energy Sector?

This study aims to find the impact of gender diversity in board of directors, gender diversity in board of commissioners, and audit committee size on tax evasion as measured using the company's ETR (Effective Tax Ratio) with the nominal tax expense divided by earning before tax. Control variable using company size with Ln value of total assets. This research used energy sector companies listed in Indonesia Stock Exchange (IDX) for period of 2014-2021 with a total of 176 that have met the criteria. This research used a purposive sampling method. The analysis technique uses multiple linear regression due to 3 hypotheses being tested. The results of this study show that gender diversity in board of directors, gender diversity in board of commissioners, and audit committee size have no significant effect on tax evasion. Firm size as a control variable has a significant effect on tax evasion, which is the larger the company size, the higher the level of tax compliance.