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Komang Dessica Indriyanti
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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Pengaruh Kompensasi Manajemen, Inventory Intensity Ratio, dan Profitabilitas Pada Tax Avoidance Komang Dessica Indriyanti; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 27 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v27.i02.p27

Abstract

The purpose of this study is to examine the effect of management compensation, inventory intensity ratio, and profitability on tax avoidance. This research was conducted at a manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The number of observations obtained was 205 observations using the nonprobability sampling method, namely purposive sampling. The data analysis technique used is multiple linear regression analysis. The results of multiple linear regression analysis show that management compensation has a negative effect on tax avoidance, profitability has a positive effect on tax avoidance, while the inventory intensity ratio does not affect tax avoidance. Keywords : Management compensation, inventory intensity ratio, profitability, tax avoidance
Co-Authors Putu Ery Setiawan