Authors:

Komang Dessica Indriyanti, Putu Ery Setiawan

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”

Keywords

: Management compensation, inventory intensity ratio, profitability, tax avoidance

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PDF:

https://jurnal.harianregional.com/akuntansi/full-46309

Published

2019-05-10

How To Cite

INDRIYANTI, Komang Dessica; SETIAWAN, Putu Ery. Pengaruh Kompensasi Manajemen, Inventory Intensity Ratio, dan Profitabilitas Pada Tax Avoidance.E-Jurnal Akuntansi, [S.l.], v. 27, n. 2, p. 1546 - 1569, may 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-46309. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2019.v27.i02.p27.

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Issue

Vol 27 No 2 (2019)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License