CD Skripsi

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

Detail Information

Judul Siri

-

No. Panggilan

2102113110

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Penerangan Fizikal

-

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

2102113110

Content Type

-

Media Type

-

Carrier Type

-

Edisi

-

Subjek

Akuntansi

Maklumat khusus

-

Penyataan Tanggungjawab

daus

Other version/related

Fail Lampiran

Comments

---

You must be logged in to post a comment