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Ownership structure and tax planning: a board gender analysis

Author

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  • Deden Tarmidi
  • Nurul Hidayah
  • Ismaanzira Ismail

Abstract

This study examines the role of BOD gender in the impact of institutional ownership, concentrated ownership, and foreign ownership on corporate tax planning using a sample of manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2019. Board gender in the company is interesting to analyse because of the differences in gender characteristics that can impact investors’ influence on tax planning. Based on 431 firm-year observations selected purposively, this study found differences in the effects of ownership structure, such as institutional, concentrated, and foreign ownership on corporate tax planning between companies with mixed-gender and all-male boards.

Suggested Citation

  • Deden Tarmidi & Nurul Hidayah & Ismaanzira Ismail, 2026. "Ownership structure and tax planning: a board gender analysis," Applied Economics Letters, Taylor & Francis Journals, vol. 33(13), pages 2189-2193, July.
    • Handle: RePEc:taf:apeclt:v:33:y:2026:i:13:p:2189-2193
    DOI: 10.1080/13504851.2025.2591221
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