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All Journal Jurnal Akuntansi dan Keuangan
Valencia Diaz Puspita Maharani
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Economics, Econometrics & Finance

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Pengaruh Kompensasi Manajemen, Kepemilikan Institusional dan Intensitas Persediaan terhadap Manajemen Pajak Valencia Diaz Puspita Maharani; Rakhmawati Oktavianna
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): April 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i2.2749

Abstract

This research aims to test and obtain empirical evidence regarding management compensation, institutional ownership, and inventory intensity on tax management in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The type of research used is quantitative research with secondary data in the form of annual reports for the 2018-2022 period obtained from the official website of the Indonesian Stock Exchange and the official websites of each company. The total population is 114 companies in the Consumer Non-Cyclicals sector for the 2018-2022 period, the number of samples in this study is 105 observation data from 21 companies in the Consumer Non-Cyclicals sector for the 2018-2022 period which was obtained using the purposive sampling method. The data analysis technique used is descriptive statistics and panel data regression analysis using eviews-10. The research results based on simultaneous tests with the f test state that management compensation, institutional ownership, and inventory intensity have a simultaneous and significant effect on tax management. based on a partial test with a t test, it states that management compensation has no effect on tax management, institutional ownership has a significant effect on tax management, and inventory intensity has no effect on tax management.
Co-Authors Rakhmawati Oktavianna