The Board Gender Diversity, Independent Commissioners, Size of Commissioners Board, and Inventory Intensity on Tax Aggressiveness

This study aims to empirically prove the effect of the gender diversity of the board, independent commissioners, size of the board of commissioners, and inventory intensity on tax aggressiveness. The independent variables used in this study are gender diversity of the board, independent commissioners, size of the board of commissioners, and inventory intensity. In contrast, the dependent variable is tax aggressiveness. The population in this study are companies in the property, real estate, and building construction sectors listed on the Indonesia Stock Exchange for 2017-2021. The sample selection method used purposive sampling; based on this method, 31 companies were obtained. The data used in this research is secondary data in the form of annual financial reports. The data analysis method used is descriptive statistics, classical assumption test, and panel data regression test using statistical calculations with the application of Eviews version 10. The study results show that gender diversity on the board does not affect tax aggressiveness. Independent commissioners have a positive effect on tax aggressiveness. The size of the board of commissioners has a positive effect on tax aggressiveness. Inventory intensity has a positive effect on tax aggressiveness. Gender diversity of the board, independent commissioners, size of the board of commissioners, and inventory intensity significantly affect tax aggressiveness.


INTRODUCTION
Taxes are the main source of income in a country.In many countries, tax revenues must be used for activities of national development and sources of funds for people's welfare.Tax is one source of state revenue that comes from the people.With the payment of taxes, the government can carry out program development that people can enjoy.Most corporate taxpayers (the company) still identify the obligation to pay taxes as a cost because, financially, taxes are a transfer of resources from the sector business or the business world to the public sector or government that results in reduced purchasing power of taxpayers (Ambarsari et al., 2019).
The efforts made by the Indonesian government have been quite a lot to increase tax revenue.However, there are still differences of interest between the taxpayer and the government.Taxpayers tend to want to minimize the tax burden, while the government wants to gain as much tax revenue as possible.Management plays an important role in choosing a corporate strategy, in particular, to increase the company's wealth.Management tends to be tax aggressive in reducing the tax burden that needs to be paid (Kamul&Riswandari,2021).
The property business indicates a potential for high tax revenue promising.However, it can be seen that there is a lot of tax evasion carried *Corresponding author's e-mail: desin9239@gmail.comhttp://openjournal.unpam.ac.id/index.php/EAJout by property companies that make the country lose potential revenue of trillions of rupiah.Land and building investment, otherwise known by the term property, is still one of the people's favorite investments in Indonesia because this investment is relatively safe and provides good returns Good.Realizing the potential for tax revenue, the Directorate General Tax (DGT) determined the property and real estate sector as one of the sector's priorities for extracting tax potential in 2013, which is continuing today.DGT estimates that there are still many tax evasions, especially taxes Income (PPh), carried out by property and real companies' estates in Indonesia.In Indonesia, the case for Real Estate Indonesia (REI) is accused by the Directorate General of Taxes (DGT) regarding transaction documents tax payments that are estimated to be much evasion of payments Income Tax (Yahya et al., 2022).
There is a phenomenon of tax avoidance cases that occur, one of them namely the case of the SIM simulator, which reveals the existence of tax evasion on property transactions.During the trial in court, it was revealed that there was a sale luxury house by the developer to the defendant for IDR 7.1 billion in Semarang.However, only Rp. 940 million was written in the notarial deed.That means there is a price difference of IDR 6.1 billion.For this transaction, a potential for VAT (Added Tax Value) must be deposited 10 percent multiplied by IDR 6.1 billion or IDR 610 million.Another shortcoming is the final Income Tax (PPh) of 5 percent multiplied by IDR 6 billion or IDR 300 million.The total tax shortfall is IDR 900 million.If developers sell hundreds of luxury housing units, state losses can reach tens of billion rupiahs from a housing project for luxury housing.In addition, the defendant also bought a house in the Depok area for Rp 2.65 billion.However, in the deed, the sale and purchase only say IDR 784 million, or there is a difference of IDR 1.9 billion (kompas.com, 2013).
Companies that can make a profit must prepare taxes to be paid in the amount of income earned.So, the greater the profit of a company, the amount of tax that must be paid will also be greater so that tax aggressiveness will be higher with how to minimize the value of the Effective Tax Rate.Factors related to tax aggressiveness, among others, are board gender diversity, independent commissioners, board size, and inventory intensity.Women's participation in councils against tax aggressiveness is a focus of researchers because of regulations in several countries requiring women's presence on the board.For example, the government of Norway, India, and Spain provide the mandates that every council expects there to be female members.International Finance Corporation has made various attempts to involve women on the board since 2013, but are false ones with the Women on Board program.This program focuses on training and guidance for women to strengthen their ability to achieve top management, and the company derives various benefits from its existence of gender equality.IFC believes women play an important role in a successful company (Kamul & Riswandari, 2021).

LITERATURE REVIEW
Agency theory explains about two interrelated economic actors conflicting principals and agents.An agency relationship is a contract in which one or more persons (principals) instruct another person (agent) to perform a service on behalf of the principal and authorize the agent to make the best decision for the principal (Handayani, 2018).If principals and agents have the same goal, then the agent will support and carry out everything the principal orders.
Tax in Indonesia implements a selfassessment system that can increase tax aggressiveness.Taxpayers will try to be aggressive with taxes because they know the company's condition in detail.Meanwhile, the tax authorities/tax authorities are the only external parties overseeing the actions of taxpayer taxation.There is an agency conflict between the taxpayer as an agent and the tax authorities as principals, namely differences in interests (Ratnawati et al., 2019).Taxpayers *Corresponding author's e-mail: desin9239@gmail.comhttp://openjournal.unpam.ac.id/index.php/EAJwant to pay taxes as low as possible tax authorities want taxpayers to pay taxes to the maximum for the benefit of state tax revenue (Hendrianto et al., 2022).
Stakeholder theory represents an organization that would only exist with a group that influences and supports the organization.Theory This also explains that a company is not an organization or entity operating for its own sake, but it must benefit its stakeholders.It shows that the support of the stakeholders of the company strongly influences the existence of a company.Stakeholders are stakeholders, namely parties or interested groups, either directly or indirectly, on the existence and activities of the company.Therefore, the group may influence and be influenced by the company (Nuraslam & Silfi, 2022).
Organizational management of business entities is oriented toward more than just the manager (agent) and the owner (principal); according to agency theory, however, experienced a change in the view of modern management based on Stakeholder theory.Stakeholder theory states that a company is not entities that operate for its interests but provides benefits to Stakeholders (Ma'shum & Hidayati, 2021).
Tax Aggressiveness is an act of corporate management that does not heed stakeholders' interests.In this case, the government, as one of the stakeholders, needs to pay attention to its interests in company management regarding the decisions taken.Government interests need to be considered company, which can be done in the form of complying with regulations that have been stipulated, one of which is the tax regulations.As a stakeholder, the government has also contributed to the company by providing infrastructure and markets for companies.So, the government has a moral right to get compensation or rewards, one of which is the company's tax.Tax aggressiveness by companies will harm the government and have a broad impact on the welfare of society.Deep stakeholder theory This research is applied to identify the board's gender diversity variables, independent commissioners, size of the board of commissioners, and inventory intensity in relationship with tax aggressiveness.Oversight by the council commissioners is considered able to limit or minimize opportunistic actions management in carrying out aggressive tax actions (Nuraslam & Silfi, 2022).
According to (Ambarsari et al., 2019), a company that owns Gender diversity can be useful for increasing knowledge, finding new ideas, and additional knowledge or opinions and experiences in assisting problem-solving and improving strategic planning.Higher participation of women in corporate boards is generally promoted because female members are believed to carry information Differences in behavior according to gender, namely men and women, can be seen in decisions made by directors and are likely to impact strategic and financial decisions.Women tend to be more compliant with legal requirements and be interested in tax issues when they are in the ranks.Women also tend to be more careful and avoid risks.
Based on research conducted by (Ambarsari et al., 2019) shows that the board's gender diversity variable hurts the tax aggressiveness of the company.The research conducted by (Andal & Riswandari, 2021) shows that gender diversity on the board has no significant effect on tax aggressiveness.Based on the description of the theory and previous research, the hypothesis can be put forward as follows: H1: The gender diversity of the board affects tax aggressiveness.
As a result of the commissioner's heavy duty in supervising his way company, the commissioner should be supported by several committees, such as committee's audits.The Indonesian Audit Committee Association (IKAI) defines an audit committee as a committee created by the board of commissioners, which works independently as well as professionally and, with its duties in encouraging and assisting functions board of commissioners to oversee risk management, financial reporting processes, implementing governance, as well as conducting audits (Kamul & Riswandari, 2021)-the more the number of independent commissioners, the greater monitoring of management performance.Management will be more careful in making decisions and transparent in carrying out operations company.Independent *Corresponding author's e-mail: desin9239@gmail.comhttp://openjournal.unpam.ac.id/index.php/EAJcommissioners hurt tax aggressiveness.Based on the description above, the effect of the proportion of independent commissioners on aggressiveness (Ma'shum & Hidayati, 2021).
Based on research conducted by (Rinanda & Ardian, 2020) shows that the independent commissioner variable has an effect negative and significant on tax aggressiveness.Based on the description of the theory and previous research, the second hypothesis can be put forward as follows: H2: The independent commissioner affects tax aggressiveness.
As a member of the corporate organization, the board of commissioners must carry out their obligations based on the interests of the company and shareholders.The number of members of the board of commissioners in a company then can make it difficult to carry out their roles and duties, including difficulties in communicating and coordinating the work of each council member themselves, difficulty in supervising and controlling the actions of management, as well as difficulties in making decisions that are useful for the company.The board of commissioners plays an important role in directing strategy and overseeing the company's running as well as ensuring that the managers improve company performance as part of the goal of the companies (Ambarsari et al., 2019).Board size determines how the performance of a board company.Orozco, Vargas, and Dorado define companies by size.The board of many is a large corporation in reputation.Board-size commissioners have a positive effect on company activities.Size is the size or number of commissioners in the company who supervise company performance (Rinanda & Ardian, 2020).
Based on research conducted by (Ambarsari et al., 2019) shows that the board of commissioners' size variable hurts tax aggressiveness.Based on the description of the theory and previous research then, the third hypothesis can be put forward as follows: H3: The size of the commissioners' board affects tax aggressiveness.
Companies that invest in inventory in warehouses will cause the cost of maintaining and storing inventory, which will increase the company's total burden to reduce company profits.Companies with inventory intensity can also perform cost efficiencies so that the company's profits can be increased.Profits in one current period can be replaced with any high inventories and allocated to future periods.While in research (Suprihatin & Mahardini, 2018) shows that the higher the inventory intensity, the more efficient and effective the company is in managing supplies.If the company's inventory intensity is high, the cost level will decrease and increase profit.
In the ratio of inventory intensity, if the company has a level of complex sales transactions increase, the company will earn profits or high income.Besides, the company will have additional costs, such as storage costs and costs incurred due to damaged goods, if the higher management does tax planning to reduce the tax burden (Yahya et al., 2022).
Based on research conducted by (Yahya et al., 2022) shows that the variable inventory intensity simultaneously influences tax aggressiveness.Based on the description of the theory and previous research, then the fourth hypothesis can be put forward as follows: H4: The Inventory intensity affects tax aggressiveness

RESEARCH METHOD
This study uses quantitative research, namely, data presented as numbers.At the same time, the data sources used a secondary type.Secondary sources do not directly provide data to data collectors, for example, through other people or documents.This study uses secondary data from Annual financial reports for service companies in the property, real estate, and construction sectors buildings listed on the IDX, which are documented in www.idx.co.id or other website addresses.

Data Collection Techniques
This study uses data collection techniques by collecting, recording, and reviewing secondary data in the form of financial statements of property, real estate & building construction service companies published by the Indonesia Stock Exchange, especially those *Corresponding author's e-mail: desin9239@gmail.comhttp://openjournal.unpam.ac.id/index.php/EAJrelated to the variables studied and obtained from www.idx.co.id.Researchers obtain data related to the problem by conducting a literature review, exploring and reviewing various literature books, articles, journals, and previous theses, as well as magazines and other sources related to research.

Sample Collection Techniques
The sample for this research is service companies in the property, real estate and building construction sectors listed on the Indonesia Stock Exchange from 2017 to 2021.Sampling in this study was carried out by purposive sampling.Based on several predetermined criteria, a sample of 31 companies was obtained.Based on 31 data with a total of 155 financial statements.

Data Analysis Techniques
The data analysis technique in this study uses statistical calculations, while the data analysis stages will be carried out for testing (Sugiyono, 2019).The analytical method used is the method of statistical analysis using Eviews 10.Before the data is analyzed, the classical assumption test is first performed for data analysis.Eviews 10 is computer software that can help analyze data and perform statistical and non-parametric calculations on a Windows basis.
These multiple regression analysis methods were carried out on the model proposed by research using Eviews Software version 10 to predict the relationship between the independent and dependent variables.The multiple regression analysis equations are:  The results of the descriptive statistical test in the table show that the tax aggressiveness variable (Y) has the smallest or minimum value of 0.000000 and the largest or maximum value of 0.949000.The average or mean value has a value of 0.107181 and a standard deviation value of 0.188152, which means that the average valuethe average or mean has a value smaller than the standard deviation value so that it indicates a variation in the value of tax aggressiveness.

Results
The results of the descriptive statistical test in the table show that the Gender Diversity of The Board (X1) has the smallest or minimum value of 0.000000 and the largest or maximum value of 0.600000.The average or mean value has a value of 0.191290 and a standard deviation value of 0.130118, which means that the average valuethe average or mean has a value greater than the standard deviation value, thus indicating that the results are quite good and this also explains that the data is homogeneous.
The results of the descriptive statistical tests in the table show that the independent commissioner (X2) has the smallest or minimum value of 0.170000 and the largest or maximum value of 0.750000, and the average value or mean has a value of 0.386516 and a standard deviation value of 0.097990, which means that the average value is the average or mean has a value greater than the standard deviation value so that it indicates that the results are quite good and this also explains that the data is homogeneous.
The results of the descriptive statistical test in the table show that the size of the board of commissioners (X3) has the smallest or minimum value of 0.020000 and the largest or maximum value of 0.080000, and the average value or mean has a value of 0.043742 and a standard deviation value of 0.015465, which means that the average value is the average or mean has a value greater than the standard deviation value, thus indicating that the results are quite good and this also explains that the data is homogeneous.
The results of the descriptive statistical tests in the table show that inventory intensity (X4) has the smallest or minimum value of 0.000000 and the largest or maximum value of 0.837000.The average or mean value has a value of 0.307229 and a standard deviation value of 0.229567, which means that the average valuethe average or mean has a value greater than the standard deviation value, thus indicating that the results are quite good and this also explains that the data is homogeneous.
*Corresponding author's e-mail: desin9239@gmail.comhttp://openjournal.unpam.ac.id/index.php/EAJBased on the results of the histogram image above, the JB value is 0.586964.In contrast, the chi-square value of the independent variables used in this study is 4 independent variables, and the significant value used is 0.05 or 5%.They obtained a known significant value of 0.586964> 0.05.So the data in this study are normally distributed.The results in the table can be seen that the correlation value of the independent variables each value is below 0.80.Variance Inflation Factor (VIP) each value is below 10.These results indicate that the model does not detect multicollinearity problems, so the regression model is feasible because it is free from multicollinearity problems.Based on the decision of which hypothesis is accepted and which is rejected, the test is carried out by comparing the value of t-count with the t-table as follows: If -t-count > -t-table or t-count <t-table, then H0 is accepted, and Ha is rejected.f -t-count < -t-table or t-count> t-table, then H0 is rejected and Ha is accepted.*Corresponding author's e-mail: desin9239@gmail.comhttp://openjournal.unpam.ac.id/index.php/EAJThe board's gender diversity variable obtained a t-value of 0.381604 and a significant value of 0.0533.The t-table value obtained by the formula df = n -K (155 -5 = 150) at α = 5% or 0.05 seen from the t-distribution table, the result is 1.97591.The results of this study indicate that the board diversity gender variable has a probability value of 0.0533 > 0.05 and tcount 0.381604 <t-table 1.9759, so the proposed hypothesis is rejected (H0 is accepted, and H1 is rejected).
The independent commissioner variable obtained a t-count of -1.946889 and a significant value of 0.0434.The t-table value obtained by the formula df = n -K (155 -5 = 150) at α = 5% or 0.05 seen from the tdistribution table, the result is 1.97591.The results of this study indicate that the independent commissioner variable has a probability value of 0.0434 <0.05 and t-count -1.946889 <t-table 1.97591, so the proposed hypothesis is accepted (H0 is rejected, and H2 is accepted).
The Board of Commissioners size variable obtained a t-count value of -0.839686 and a significant value of 0.0024.The t-table value obtained by the formula df = n -K (155 -5 = 150) at α = 5% or 0.05 seen from the t-distribution table, the result is 1.97591.The results of this study indicate that the board of commissioners size variable has a probability value of 0.0024 <0.05 and t-count -0.839686 <t-table 1.97591, so the proposed hypothesis is accepted (H0 is rejected and H3 is accepted).
The Board of Commissioners variable size obtained a t-count value of -0.839686 and a significant value of 0.0024.The table value obtained by the formula df = n -K (155 -5 = 150) at α = 5% or 0.05, seen from the t distribution table, the result is 1.97591.The results of this study indicate that the board of commissioners size variable has a probability value of 0.0024 <0.05 and t-count -0.839686 <t-table 1.97591, so the proposed hypothesis is accepted (H0 is rejected and H3 is accepted).
The F-table value obtained by the formula df = n -K -1 (155 -5 -1 = 149) at α = 5% or 0.05 seen from the F distribution table, the result is 2.43.The results of this study indicate that the gender diversity of the board, independent commissioners, the board size, and inventory intensity simultaneously have a significant probability value of 0.032679 <0.05 and a Fcount value of 10.91978 > F-table 2.43, so the proposed hypothesis is accepted (H0 is rejected and H5 is accepted).

Discussion
The results of this study follow research conducted by Kamul & Riswandari, 2021 which shows that board gender diversity does not significantly affect tax aggressiveness because the percentage of women is classified as lower than the percentage of men.The gender diversity of the board of directors does not affect tax aggressiveness.In this case, there is a similarity with the researcher's hypothesis caused by similarities where the research that became the reference for the researcher was carried out (Kamul & Riswandari, 2021).It also follows the researcher's grand theory, namely the theory of gender, which states that, in reality, men and women are still not completely equal.While the differences with research (Ambarsari et al., 2019) are suspected to be due to differences in the sample sectors studied.
The board's gender diversity does not affect tax aggressiveness in the sample used by researchers, presumably because there are still very few female board members in Indonesia, especially in sample companies.As a result of the lack of existence of female council members, decision-making related to taxation also has a small impact with the presence of women councilors.However, even though it has no effect, the direction of the results is positive toward tax aggressiveness.Researchers suspect that this is because women tend to prioritize feelings over thoughts.So that when they want to do tax planning, they can be more easily influenced by the surrounding environment that demands them to do so.
Independent commissioners partially have a significant effect on tax aggressiveness in property, real estate, and building construction service companies listed on the IDX for the 2017-2021 period.The negative sign indicates an inverse relationship between the independent commissioner variable and tax aggressiveness.
If the independent commissioner increases, the tax aggressiveness will decrease, and vice versa, or the higher the *Corresponding author's e-mail: desin9239@gmail.comhttp://openjournal.unpam.ac.id/index.php/EAJindependent commissioner, the lower the tax aggressiveness.
The results of this study follow research conducted by Kamul & Riswandari, 2021 which shows that the size of the board of commissioners has a significant effect on tax aggressiveness with the Effective Tax Rate, which also explains that the larger the size of the board as a shareholder representative can hinder the actions of managers from carrying out activities, especially tax planning.The study's results did not align with research by (Ambarsari et al., 2019), presumably because the samples came from different sectors.This study used samples from property, real estate, and building construction companies, while researchers used samples from consumer goods companies.
Inventory intensity partially significantly affects tax aggressiveness in service companies in the property, real estate, and building construction sectors listed on the IDX for the 2017-2021 period.The negative sign indicates an inverse relationship between the variable inventory intensity and tax aggressiveness; if the inventory intensity increases, the tax aggressiveness will decrease, and vice versa, or the higher the inventory intensity, the lower the tax aggressiveness.The higher or lower the inventory intensity affects the level of tax aggressiveness.The inventory owned by the company is likely used to increase the company's sales value considering that the company has a goal of maximizing profits.
The results of this study indicate that the Gender diversity of the board, independent commissioners, the board size, and inventory intensity simultaneously have a significant probability value of 0.032679 <0.05 and Fcount value of 10.91978 > Ftable 2.43, so the proposed hypothesis is accepted (H0 is rejected and H5 is accepted) or it is said Gender Board diversity, independent commissioners, board size and inventory intensity simultaneously have a significant effect on tax aggressiveness in property, real estate and building construction service companies listed on the IDX for the 2017-2021 period and the model is considered feasible or fit.

CONCLUSIONS
The board's gender diversity variable does not affect tax aggressiveness; Independent commissioners hurt tax aggressiveness.The size of the board of commissioners hurts tax aggressiveness, and Inventory intensity hurts tax aggressiveness.Simultaneously, the gender diversity of the board, independent commissioners, the board size, and inventory intensity significantly affect tax aggressiveness in service companies in the property, real estate, and building construction sectors on the Indonesia Stock Exchange.
Limitations of this study, namely The number of samples is limited; this is due to the limited number of research objects that have profits during the study period; some companies did not publish their financial reports consecutively in the 2017-2021 research period, and the composition of the female board is still small in the sector studied.Data collection was also carried out using financial data before the restatement; the variables in this study only use 4 variables because many factors still influence tax aggressiveness.
Suggestions for future researchers are that future researchers are expected to be able to explore more about the effect of gender diversity of boards, independent commissioners, the board size, and inventory intensity have a significant effect on tax aggressiveness.Future researchers must add a longer observation period, more samples, and new independent variables or replace the independent variables used in this study, such as Leverage, Corporate Governance, Sales Growth, and audit committees, to get better results.

Table 2 :
Sample Selection