KARAKTERISTIK BOARD OF DIRECTORS TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR TERDAFTAR BEI 2023-2024

This study aims to empirically examine the effect of board of directors’ characteristics—namely age, experience, and gender—on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange during the 2023–2024 period, as well as to evaluate the moderating role of institutional ownership in this relationship. Using a quantitative approach with an associative design, this research utilizes secondary data from annual reports collected through purposive sampling and analyzed using linear regression. The results show that the age, experience, and gender of the board of directors do not have an effect on tax avoidance. Institutional ownership does not moderate the relationship between board characteristics and tax avoidance, indicating weak institutional oversight in the Indonesian context. These findings highlight the importance of board characteristics in fiscal decision-making and the need to strengthen corporate governance to support tax compliance in the manufacturing sector.