Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal International Journal of Economics Development Research (IJEDR)
Sri Ayem
University of Sarjanawiyata Tamansiswa
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Effect of Earnings Management and Inventory Intensity on Tax Aggressiveness with Independent Commisioners as Moderating Variables Sri Ayem; Putra Panjaitan
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9387

Abstract

This study aims to determine the effects of earnings management and inventory intensity on tax aggressiveness, with independent commissioners as a moderating variabel. Taxation issues arise due difference in tax perceptions between companies and the government, resulting in tax aggressiveness where companies consider taxes to be a burden and therefore attempt to develop both legal and illegal strategies to avoid taxes, while the government considers taxes to be state revenue. This research is a quantitative study focusing on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2024. The method used in this study is multiple linear regression analysis using SPSS software. The results show that earnings management and inventory intensity simultaneously have a positive effect on tax aggressiveness. In addition, independent commissioners can positively influence the effect of earnings management on tax aggressiveness and are unable to moderate the effect of inventory intensity on tax aggressiveness. this research uses the most recent data and adds a moderating variable, namely independent commissioners, which are expected to strengthen and weaken the influence of earnings management and inventory intensity on tax aggressiveness.
Co-Authors Putra Panjaitan