Article Per Year (5 Year)
p-Index From 2021 - 2026
4.713
P-Index
This Author published in this journals
All Journal Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Journal of Economic, Bussines and Accounting (COSTING) Management Studies and Entrepreneurship Journal (MSEJ) Enrichment : Journal of Management Jurnal Ekonomi Bisnis Manajemen Prima Jurnal Ilmiah Raflesia Akuntansi GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Jurnal Abdimas Bina Bangsa Jurnal Ekonomi Jurnal Bisnis Mahasiswa International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Balance : Jurnal Akuntansi dan Manajemen Jurnal Peradaban Masyarakat (JPM) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Journal of Artificial Intelligence and Digital Business Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Journal of Accounting, Management, Economics, and Business Jurnal Penelitian Pendidikan Indonesia Prosiding Seminar Nasional Unimus Jurnal Akuntansi Nommensen Economic and Business Horizon
Desy Astrid Anindya
Universitas Medan Area
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

Published : 34 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
THE EFFECT OF INVENTORY INTENSITY AND REAL EARNINGS MANAGEMENT ON TAX AVOIDANCE IN COMPANIES MINING SECTOR ON THE INDONESIA STOCK EXCHANGE 2020-2023 Crismes Ulina Ritonga; Desy Astrid Anindya; Ikbar Pratama
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 4 (2025): MARCH
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i5.729

Abstract

This study was conducted to determine the effect of Inventory Intensity and Real Earnings Management on Tax Avoidance in Mining Sector Companies on the Indonesia Stock Exchange in 2020-2023. Based on the predetermined research hypothesis, it is known that inventory intensity and real earnings management have an effect on tax avoidance. The type of quantitative research with a causal associative approach. The population is 42 mining sector companies with a purposive sampling technique of 27 companies over a period of 5 years with a total of 108 data. The fund processing technique uses multiple linear regression analysis. The results of the study indicate that partially inventory intensity has a positive and significant effect on tax avoidance, but real earnings management does not affect tax avoidance. Simultaneously, inventory intensity and real earnings management have a significant effect on tax avoidance.
Co-Authors Abdul Azis Aditya Amanda Pane Agnes Ivanka Amelia Livia Liansari Anggraini, Dwi Pertiwi Anggriani, Dwi Pertiwi Chris Belinda Zega Citra Sukmadilaga Crismes Ulina Ritonga Devi Ayu Putri Dewi, Ananda Fitriani Dhian Rosalina, Dhian Dinda Talya Sari Fadillah, Tri Dessy Fauziah Rahman Finta Aramita Habibie, Muhammad Hasbiana Dalimunthe Indawati Lestari Indi Fadliah Iqbal Iqbal Isnaniah Laili Isnaniah Laili KS Jeniffer Lourent Jenisa Satya Lestari Simbolon, Mega Linda Lores Lusiana Panjaitan Michael Oktorenos Pakpahan Muhammad Habibie Munawaroh, Wilda Sri Nababan, Fitrika Nadya Sanchristallove Lubis Nasution, Sri Wanti natasha, Syarifah fadillah Nazli, Putri Ndraha, Irene Natalia Noel Multi Kristian Ujung Nurhusna, Salsa Panggabean, Amanda PARDEDE, Mazmur Permai, Putri Indah Pratama, Ikbar Pratami, Arifa Retnawati Siregar Riadi Riadi Riadi Riadi, Riadi Risal, Taufiq Satria, Dy Ilham Sembiring, Erika Apulina Sembiring, Rizky Simatupang, Jumeida Sirait, Riris Marito Siregar, Retnawati Siti Aisyah Sugesti, Leli Thezar Fiqih Hidayat Hasibuan Wardhani, Irine Ika Warsani Purnama Sari Warsani Purnamasari Widayanti, Asti Winarningsih, Srihadi Zarkasyi, Wahyudin