Pengaruh Intensitas Persediaan dan Real Earnings Management terhadap Tax Avoidance pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia Tahun 2020 - 2023

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh Intensitas Persediaan dan Real Earnings Management terhadap Tax Avoidance pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia tahun 2020-2023. Berdasarkan hipotesis penelitian yang telah ditentukan diketahui bahwa intensitas persediaan dan real earnings management berpengaruh terhadap tax avoidance. Jenis penelitian kuantitatif dengan pendekatan asosiatif kausal. Jumlah populasi sebanyak 42 perusahaan sektor pertambangan dengan teknik purposive sampling sebanyak 27 perusahaan dalam kurun waktu 4 tahun dengan jumlah data sebanyak 108 data. Teknik pengolahan dana menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial intensitas persediaan berpengaruh positif dan signifikan terhadap tax avoidance, namun real earnings management tidak berpengaruh terhadap tax avoidance. Secara simultan, intensitas persediaan dan real earnings management berpengaruh signifikan terhadap tax avoidance. 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.