Article Per Year (5 Year)
p-Index From 2021 - 2026
2.81
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi AFRE Accounting Financial Review International Journal of Supply Chain Management Journal of Humanities and Social Studies Journal of Education, Humaniora and Social Sciences (JEHSS) Journal of Research in Business, Economics, and Education Enrichment : Journal of Management Pelita Masyarakat International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Minfo Polgan (JMP) Proceeding of The International Conference on Economics and Business The International Conference on Education, Social Sciences and Technology (ICESST) Jurnal Ilmiah Akuntansi Keuangan dan Bisnis
Pratama, Ikbar
Universitas Medan Area
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mathematics Physics Public Health Social Sciences Transportation

Published : 22 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 A. Harits Nu'man Agung Suharyanto Agung Suharyanto Agustinus Nugroho Ahmad Prayudi Arifa Pratami Atrizka, diny Aulia, Isna Budiman Christiananta Christina Whidya Utami Crismes Ulina Ritonga Dahlena Sari Marbun Desy Astrid Anindya Dewi Budhiartini Yuli Isnaini Dinda Putri Irawan Erlina Sari Siregar Fanny Septina Faras Cattleya Febrizaldy Fenika Wulani Frida Silalahi, Elba Gracia Margaretha Damanik Hendro Susanto Henny Zurika Lubis Hutapea, Rian Annes Gigs Irine Ika Wardhani Iyan Bachtiar Jopinus Saragih Jumadiah Wardati Khairunnisak, Khairunnisak Khalik Pratama Lores, Linda LUBIS, ADELINA Luthfi Nurwandi Mohd. Idris Dalimunthe Mohd. Nawi Purba Nur Aisyah Pratama, Khalik Rizki Rahmawati, Rizki Sari Bulan Tambunan Siagian, Larasati Br Siti Anggiani Syahvira Sulaiman Effendi T Nurhaida Tarigan, Adrian Tasya Aspiranti Wan Rizca Amelia Yoseva Maria Pujirahayu Sumaji Yudha Maulana Putra