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All Journal Jurnal Konseling dan Pendidikan Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Management and Economics Journal (MEC-J) PRIVE: Jurnal Riset Akuntansi dan Keuangan Media Mahardhika SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan Jurnal Ekonomi dan Manajemen Akurasi : Jurnal Studi Akuntansi dan Keuangan JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi Kontemporer Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Ar-Ribhu: Jurnal Manajemen dan Keuangan Syariah Innovation Business Management and Accounting Journal Jurnal Akuntansi Trisakti International Journal of Economics and Management Research Enrichment: Journal of Multidisciplinary Research and Development IIJSE Ulil Albab International Journal of Economics and Management Research
Djuni Farhan
Universitas Gajayana Malang
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Journal : Jurnal Akuntansi Trisakti

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THE EFFECT OF INVENTORY INTENSITY, FIXED ASSET INTENSITY, POLITICAL CONNECTION AND REAL EARNINGS MANAGEMENT ON TAX AVOIDANCE WITH AUDIT COMMITTEE AS ​​A MODERATING Dolok Saribu, Alfriado Leonard Noprian; Umi Muawanah; Djuni Farhan
Jurnal Akuntansi Trisakti Vol. 12 No. 1 (2025): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i1.21441

Abstract

This study aims to analyze the effect of inventory intensity, fixed asset intensity, political connections and real earnings management on tax avoidance with the audit committee as a moderating variable. This type of research is a causal associative research with a moderated regression analysis technique. The population is all mining sector companies as many as 42 companies listed on the Indonesia Stock Exchange with a sample of 27 mining sector companies with a total of 135 company financial data with panel data type. The data analysis method uses moderated linear regression (MRA). The results of the study indicate that inventory intensity has a significant positive effect on tax avoidance, fixed asset intensity does not affect tax avoidance, political connections have a significant positive effect on tax avoidance, real earnings management does not affect tax avoidance, the audit committee strengthens the effect of inventory intensity on tax avoidance, the audit committee cannot moderate the effect of fixed asset intensity on tax avoidance, the audit committee weakens the effect of political connections on tax avoidance and the audit committee cannot moderate the effect of real earnings management on tax avoidance. The results of this study can be a source of decision making for companies related to factors that can cause tax avoidance and as a source of knowledge for management to avoid tax avoidance by analyzing the variables of intensity, fixed assets, political connections and real earnings management and the audit committee as a moderating variable that can minimize tax avoidance.  
Co-Authors A Halim Abdul Halim Abdul Halim Afifah, Hasna Nur Agus Suprayoga Ahmad Dahlan Anie Herawati Ardhia, Olivia Maharani Azizi, Bagus Salam Dewi, Tutik Ning Rahayu Surya Dolok Saribu, Alfriado Leonard Noprian Dwi Hariyani Dwi Orbaningsih Dyah Sawitri Ernani Hadiyati Farida, Siti Juni Gunadi Hariyani, Dwi Hertato, Roni Indrasmono, Malikoes Arisnadi Karuniawati, Santi Dwi Juli Muhardi Muhardi Mustiadi, Mustiadi NANANG HERMANTO Nasir, M. Jamal Abdul Oyong Lisa Pratamasari, Frinta Puji Agus Kurniawan Puji Agus Kurniawan Rachmat Surya Hadi H.N - Rosidi Rosidi Sudarwis Sudrajad, Eka Yudha Sugeng Mulyono Sumarni Sumarni Sumarni Sumarni Sumarni Sumarni Tatas Ridho Nugroho Umi Muawanah Warna, Hindalah Yusuf, Rr. Nurul Zulaekha Zulvia, Awin Rahma