E-JURNAL AKUNTANSI
Vol 27 No 2 (2019)

Pengaruh Kompensasi Manajemen, Inventory Intensity Ratio, dan Profitabilitas Pada Tax Avoidance

Komang Dessica Indriyanti (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Putu Ery Setiawan (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
10 May 2019

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

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...