THE EFFECT OF INVENTORY INTENSITY AND REAL EARNINGS MANAGEMENT ON TAX AVOIDANCE IN COMPANIES MINING SECTOR ON THE INDONESIA STOCK EXCHANGE 2020-2023

Crismes Ulina Ritonga
Desy Astrid Anindya
Ikbar Pratama

International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET)
Vol. 4 No. 4 (2025): MARCH

This study was conducted to determine the effect of Inventory Intensity and Real Earnings Management on Tax Avoidance in Mining Sector Companies on the Indonesia Stock Exchange in 2020-2023. Based on the predetermined research hypothesis, it is known that inventory intensity and real earnings management have an effect on tax avoidance. The type of quantitative research with a causal associative approach. The population is 42 mining sector companies with a purposive sampling technique of 27 companies over a period of 5 years with a total of 108 data. The fund processing technique uses multiple linear regression analysis. The results of the study indicate that partially inventory intensity has a positive and significant effect on tax avoidance, but real earnings management does not affect tax avoidance. Simultaneously, inventory intensity and real earnings management have a significant effect on tax avoidance.