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All Journal Marine Fisheries: Jurnal Teknologi dan Manajemen Perikanan Laut Jurnal Reviu Akuntansi dan Keuangan AKUNTABILITAS Jurnal Ekonomi Modernisasi Jurnal Akuntansi Multiparadigma JSEH (Jurnal Sosial Ekonomi dan Humaniora) Journal of Information Systems Engineering and Business Intelligence Jurnal Akuntansi dan Perpajakan Jurnal Manajemen dan Bisnis Indonesia Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal AKSI (Akuntansi dan Sistem Informasi) J-MAS (Jurnal Manajemen dan Sains) SEIKO : Journal of Management & Business PRIVE: Jurnal Riset Akuntansi dan Keuangan Media Mahardhika Buletin Ilmiah Marina : Sosial Ekonomi Kelautan dan Perikanan YUME : Journal of Management SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan GEMA EKONOMI Jurnal Ekonomi dan Manajemen Akurasi : Jurnal Studi Akuntansi dan Keuangan BISEI: Jurnal Bisnis dan Ekonomi Islam International Journal of Economics Development Research (IJEDR) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi The Indonesian Journal of Accounting Research JURNAL PENDIDIKAN, SAINS DAN TEKNOLOGI Sinteks Jurnal Akuntansi Indonesia Warta Pendidikan : Jurnal Pendidikan dan Budaya Al-Iqtishod : Jurnal Ekonomi Syariah Akuntansi dan Teknologi Informasi Journal of Social Research International Journal of Humanities Education and Social Sciences Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Indonesia Sosial Teknologi Journal of Public and Business Accounting Jurnal Akuntansi Manado (JAIM) Enrichment: Journal of Multidisciplinary Research and Development Riwayat: Educational Journal of History and Humanities Blantika : Multidisciplinary Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Intelek Dan Cendikiawan Nusantara KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis International Journal of Contemporary Sciences (IJCS) JAS (Jurnal Akuntansi Syariah) E-JURNAL AKUNTANSI Ulil Albab
Umi Muawanah
Universitas Gajayana Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : Jurnal Akuntansi Trisakti

 1 
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 Adisatya, Kohar Ahmad Ahmad Ahmad Dahlan Anang Febita Kurniawan Andriyan Nurman Effendi Ardhia, Olivia Maharani Arinda, Jeny Arum, Winar Sekar Ashari, Muhammad Hasyim Astutik Badar Ilahi Basuki, Rachmawati Prasetyoning Bella, Bella Cahyandari, Nurmala Christy Desta Pratama Dewi Siswanti Diamastutik, Erlina Djuni Farhan Dolok Saribu, Alfriado Leonard Noprian Dwi Orbaningsih Dwi Sukesi, Udhin Dyah Sawitri Endah Zuraidah Endang Suswati Erin Hartutik Erlina Diamastutik Ernani Hadiyati Ernani Hidayati Fatah Yasin, Eko Ferdian Hendrasto Fikri, Ahmad Taupan Fitrilia Farida S Gita Purwanda Gunadi Hartutik, Erin hary wijayanto, yudha Heriyadi Heriyadi Humaidi Humaidi Huspiani, Huspiani Iin Indah Novitasari Imam Wahyudi Inaq, Maria Magdalena Ivanda, Muhammad Iwan Hari Wibowo Jingga Arnesya, Novearhenada Kartika, I Made Rian Diana Khohar Adi Kohar Adi Setia Kohar Adi Setia Kurniawan, Anang Febita Kurniawan, I Gde Fajar Lilik Farida Luksanti, Nirmala Rahayu Luky Adrianto LUSSY WIDIA ASMARANINGTYAS Martha Layuk Ada Maulana Firdaus, Maulana Meyla Nur Vita Sari Mitha Endah Aprilia Mubariq Ahmad Muhammad Hasyim Ashari Muhammad Hasyim Ashari Muhardi Muhardi Mustiadi, Mustiadi Nanda putri aprilianti Ni Made Susilawathi Nur Aini Nur Indriantoro Nurmala Cahyandari Nurul Hayati Oktariza, Wawan Oyong Lisa Parhanuddin, Parhanuddin Pratamasari, Frinta Purwanto, Eko Cahyo Putra Djaja Tatipang, Hendra Qurrotul Aini Radityo Pramoda Rahmad Efendi Ramadhan, Andrian Rasyid, Ravika Imania Rizkyatul Khoiriyah Rosidi Rosidi Rosidi Rosidi Rosidi Salmukin, Salmukin Setia, Kohar Adi Setiawati, Channy Setiyo Hadi Santoso Siti Arifah Soejarwo, Permana Ari Sonny Koeshendrajana Sugeng Mulyono Sugiyanti Sugiyanti Sulistiawati Sulistiawati Supinah Supinah Tambunan, Marlina T. E Taryono Tatas Ridho Nugroho Tono Suwartono Tri Wiji Nurani Wibowo, Iwan Hari Wini - Trilaksani Witomo, Cornelia Mirwantini Zakky Ibrahim