The Effect of Board Gender Diversity, Executive Character, and Audit Quality on Tax Avoidance (Empirical Study on Infrastructure Sector Companies Listed on the Indonesia Stock Exchange (2018 - 2020)

—This study aims to determine the effect of board gender diversity, executive character, and audit quality on tax avoidance. Tax is one of the sources of state funds that are mandatory and can be forced. For companies, taxes are a burden for deducting profits, while for the state, taxes are a source of income. Tax avoidance is a mechanism for reducing the amount of tax owed legally as one of the company's efforts to generate maximum profit. The independent variables used in this study are the board's gender diversity, executive character, and audit quality. The dependent variable in this study is tax avoidance which is calculated using the Cash Effective Tax Rate (CETR), where the lower the CETR value, the greater the tax avoidance. The sample of this research is 20 infrastructure companies listed on the Indonesia Stock Exchange in the period 2018 - 2020 with a total of 60 samples. The sample was determined using purposive sampling method. This study uses descriptive statistical analysis techniques, classical assumption test, hypothesis testing, and multiple linear regression analysis on the IBM SPSS version 26 program. The results indicate that partially, board gender diversity has a significant negative effect on tax avoidance, executive character has a positive effect but not significant on tax avoidance, and audit quality has a significant negative effect on tax avoidance. Implication of the result has been expected to board of gender diversity to reduce of tax avoidance in their company, but not for executive characteristic depend on by their police, and audit quality of the financial report their financial transaction usually to be degrees of tax avoidance company police.