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Women in control and tax compliance

Theresia Woro Damayanti (Accounting Department, Universitas Kristen Satya Wacana, Salatiga, Indonesia)
Supramono Supramono (Management Department, Universitas Kristen Satya Wacana, Salatiga, Indonesia)

Gender in Management

ISSN: 1754-2413

Article publication date: 21 August 2019

Issue publication date: 12 September 2019




The study aims to empirically analyze the effects of the presence of female top managers and owners on corporate tax compliance.


Data for analysis were sourced from the World Bank Enterprise Surveys that involved 23,178 private firms in 98 countries. The surveys used a stratified random sampling method by using three criteria, namely, firm size, business sector and geographic region, within each country. Further, data are analyzed using the ordinal logistic regression and supported by the marginal effect analysis.


The results show that the presence of female top managers and owners is a significant factor that underlies the firm-level tax compliance difference when firms exhibit relatively lower compliance.

Practical implications

Although this study shows that the determinants of corporate tax compliance are very complex, there are also crucial roles of top managers and owners' gender. This study advises firms to use the gender equality strategy to generate the best human capital, especially in their top management levels. Besides, this study can be helpful in designing policies that facilitate women to reach top managerial levels or to own businesses as an alternative method to enhance tax compliance for developing countries that fail to generate optimal corporate income tax revenues.


To the best of the authors’ knowledge, no previous studies examine the effects of the presence of female top managers and business owners on firms’ tax compliance policies. This study contributes to extend the understanding of the important role of women in corporate strategic decision-making, especially in taxation policies in various developing countries.



Damayanti, T.W. and Supramono, S. (2019), "Women in control and tax compliance", Gender in Management, Vol. 34 No. 6, pp. 444-464.



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Copyright © 2019, Emerald Publishing Limited

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