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All Journal JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH JEA17: Jurnal Ekonomi Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Scientific Journal of Reflection : Economic, Accounting, Management and Business Distribusi Journal of Education and Instruction (JOEAI) JURAKUNMAN (JURNAL AKUNTANSI DAN MANAJEMEN) Jurnal Mantik JURNAL EKSBIS JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Bisnis Dan Kajian Strategi Manajemen Revitalisasi : Jurnal Ilmu Manajemen Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) Journal of Telenursing (JOTING) Pekobis : Jurnal Pendidikan, Ekonomi, dan Bisnis Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Scientia Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Management and Bussines (JOMB) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JOURNAL SCIENTIFIC OF MANDALIKA (JSM) International Journal of Business, Law, and Education Edunomia : Jurnal Ilmiah Pendidikan Ekonomi INOVATIF: Jurnal Penelitian Pendidikan, Agama, dan Kebudayaan Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Journal Transformation of Mandalika Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Sosial dan Sains Moneter : Jurnal Keuangan dan Perbankan Jurnal Ekonomis Klabat Accounting Review Jurnal Akademi Akuntansi Indonesia Padang Jurnal Penelitian Akuntansi
Harlyn L. Siagian
Universitas Advent Indonesia
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Journal : Jurnal Mantik

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The influence of audit quality, company size, profitability, and inventory intensity on tax avoidance in manufacturing companies registered on the IDX in 2020-2022 Sagala, Yos Hengky Olbioctavian; Pangaribuan, Hisar; Siagian, Harlyn L.
Jurnal Mantik Vol. 8 No. 1 (2024): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i1.4952

Abstract

In the era of globalization, corporate financial management has become increasingly complex. Effective financial management, particularly in tax planning, is crucial for addressing the rapidly changing market dynamics. Taxes, as a major cost component, require a strategic and measured approach. Good tax management not only optimizes tax liabilities but also positively impacts the financial performance of the company. This research aims to analyze the influence of audit quality, company size, profitability, and inventory intensity on tax avoidance practices in manufacturing companies listed on the Indonesia Stock Exchange during the period 2020-2022. The research utilizes a descriptive approach with quantitative methods. Secondary data from the annual financial reports of manufacturing companies are used. Samples are selected through purposive sampling techniques. The analysis results show that approximately 13.8% of the variation in tax avoidance practices is influenced by the examined independent variables. Other factors account for the remaining 86.2%. Based on the findings, it can be concluded that audit quality, company size, profitability, and inventory intensity have an influence on tax avoidance practices. Effective tax management can help companies improve financial performance and strengthen overall tax compliance
Co-Authors Adelia Claryssa Adriella Resmita Sunny Pardosi Alden Rajagukguk Alden Rajagukguk Aldo Arsito Alfiano Marcellino Sibuea Allan B Pasaribu Arina Adelany Artauli Angel Situmeang Arthur Jehezkiel B Rachmat, Yosua C Rantung, Melinda Chatherine Marpaung Crismon Tiodom Sitohang Daniel Dara Suzana Debora Apriliyani Bakara Dirjon Sitohang Dirjon Sitohang Doli Silaban Dolly Parlindungan Pardosi Elny Sinaga Fitri Natalia Lumban Gaol Fitry, Remember Francis Hutabarat Gevin raymond sihombing Happy Bernada Simatupang Hariati Karo Harman Malau Herold Moody Manalu Irwin Gunawan Sahala Subiyanto James Benjamin Soeindoen Joan Yuliana Hutapea Jocelyn Rajagukguk Jocelyn Rajagukguk Johan Manurung Josua Erwin Simanjuntak Judith Tagal Gallena Sinaga Junita Manurung Leo Hutagalung Lewis, Isac Manalu, Herold Marlinda Siahaan Marpaung, Samuel Ariaputradana Martha Agustina Matanari Memey Memey Michelle Sabatamia Nilam Sari Simbolon Olivia Fransisca Moniaga P.E Sudjiman Pandiangan, Gibson Pangaribuan, Bonar Alberto Pangaribuan, Hisar Priadi Sianturi Pryanti Silaban Pungu Simaremare P’briel Stevant Adi Saragih Rajagukguk, Alden Rajagukguk, Jocelyn Rani Sihotang Reynaldo Simamora Romian Marpaung Ronny Buha Sihotang Rorimpandey, Joel Rumiris Rumiris Russel Hizkia Sagala, Clarissa Grace S. Sagala, Yos Hengky Olbioctavian Samuel Steve Sarah Marchia Tabita Siagian, Vienzo Siburian, Teddy Megido Silitonga, Jerni Febrina Simbolon, Surya Hasan Sisobadodo Zendrato Situmeang, Artauli Angel Steavyane Deasy Simalango Stephanie Bethania Pearly Simbolon Tambunan, Tanjung Tanjung Tambunan Teddy M. Siburian Teddy Megido Siburian Tetty H Sitorus Tua Hasudungan Pardosi, Douglas Valentine Siagian Yetshi Otchika Simbolon Yosafat Arya Permata