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All Journal Jurnal Nusa Akuntansi
Fania Nurinayatillah
Universitas Pamulang
Economics, Econometrics & Finance

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PENGARUH INVENTORY INTENSITY, UMUR PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE Fania Nurinayatillah; Sri Agustini
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.461

Abstract

This study aims to empirically examine the influence of inventory intensity, company age, and institutional ownership on tax avoidance. This quantitative study uses secondary data derived from the annual financial reports of consumer non-cyclical companies for the years 2021 to 2025. The sample selection was determined using a purposive sampling method, resulting in 26 companies as research objects. Data analysis was carried out using panel data regression analysis. Data testing was performed using the E-Views 12 application. The results show that inventory intensity, company age, and institutional ownership simultaneously influence tax avoidance. Inventory intensity partially influences tax avoidance. Company age partially has no effect on tax avoidance. Institutional ownership partially influences tax avoidance.
Co-Authors Sri Agustini