Pengaruh Manajemen Laba dan Inventory Intensity Terhadap Agresivitas Perusahaan Consumer Non-Cyclical

Chandra, Keren (2024) Pengaruh Manajemen Laba dan Inventory Intensity Terhadap Agresivitas Perusahaan Consumer Non-Cyclical. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine the effect of earnings management and inventory intensity on tax aggressiveness by focusing on the non-cyclical consumer sector companies. The data used in this study is secondary data. The population in this study are non-cyclical consumer sector companies listed in the Indonesia Stock Exchange. The sampling selection method used was purposive sampling and obtained 39 companies with a total of 122 samples.The analytical tool used in this study was the multiple linear regression analysis. Data processing by SPSS 22. The results of the study show that earnings management has an effect on tax aggressiveness and inventory intensity has an effect on tax aggressiveness Keywords: Earnings Management, Inventory Intensity, Tax Aggressiveness

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