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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen
Erika Safitri
Univesitas Riau
Economics, Econometrics & Finance

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The Effect of Earnings Management, Inventory Intensity, Independent Commissioners, and Company Size on Tax Avoidance Erika Safitri; Emrinaldi Nur DP; Rusli
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 15 No. 1 (2026): Nominal April 2026
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v15i2.87270

Abstract

This study aims to empirically analyze the effect of earnings management, inventory intensity, independent commissioners, and company size on tax avoidance. This research is quantitative research. The data source used is secondary data obtained from the company's annual report and supporting sources. The population used in this study are basic materials companies listed on the IDX in 2021-2023. The sampling technique used in this study was purposive sampling so that the resulting sample that met the criteria was 28 companies or as much as 84 data from a population of 110 companies. The results of this study indicate that earnings management, independent commissioners and company size have a significant negative effect on tax avoidance, while inventory intensity has no effect on tax avoidance.
Co-Authors EMRINALDI NUR DP Rusli