Image of Pengaruh Manajemen Laba, Intensitas Persediaan, Komisaris Independen, Dan Ukuran Perusahaan Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Sektor Basic Materials Yang Terdaftar Di Bei Tahun 2021-2023)
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Pengaruh Manajemen Laba, Intensitas Persediaan, Komisaris Independen, Dan Ukuran Perusahaan Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Sektor Basic Materials Yang Terdaftar Di Bei Tahun 2021-2023)

ABSTRACT
This study aims to empirically analyze the effect of earnings management, inventory intensity, independent commissioners, and company size on tax avoidance. This research is quantitative research. The data source used is secondary data obtained from the company's annual report and supporting sources. The population used in this study are basic materials companies listed on the IDX in 2021-2023. The sampling technique used in this study was purposive sampling so that the resulting sample that met the criteria was 28 companies or as much as 84 data from a population of 110 companies. The results of this study indicate that earnings management, independent commissioners and company size have a significant negative effect on tax avoidance, while inventory intensity has no effect on tax avoidance.
Keywords: Earnings Management, Inventory Intensity, Independent Commissioner, Company Size, Tax Avoidance.

Ketersediaan
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Perpustakaan Universitas Riau 2102113110
2102113110
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Informasi Detail
Judul Seri
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No. Panggil
2102113110
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2102113110
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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