Pengaruh Inventory Intensity, Capital Intensity dan Corporate Governance terhadap Manajemen Pajak
DOI:
https://doi.org/10.30640/jumma45.v5i2.8146Keywords:
Capital Intensity, Corporate Governance, Inventory Intensity, Tax Avoidance, Tax ManagementAbstract
This study aims to determine the effect of *Inventory Intensity, Capital Intensity,* and *Corporate Governance*, proxied by Independent Commissioners, on tax management, both partially and simultaneously. This study employs a quantitative approach using secondary data in the form of financial statements of the companies selected as research objects. The sampling technique used is *purposive sampling*, which involves selecting samples based on predetermined criteria in accordance with the research objectives. The collected data were analyzed using EViews Version 12 through several statistical testing procedures to examine the relationships and effects between the independent and dependent variables. *Inventory Intensity* is used to measure the level of a company's investment in inventory, while *Capital Intensity* reflects the proportion of the company's investment in fixed assets. Meanwhile, *Corporate Governance* is proxied by Independent Commissioners as one of the company's monitoring mechanisms. The results show that *Inventory Intensity, Capital Intensity,* and *Corporate Governance* partially have an effect on tax management. The simultaneous test results also indicate that *Inventory Intensity, Capital Intensity,* and *Corporate Governance* collectively have an effect on tax management. These findings indicate that corporate decisions related to inventory, fixed assets, and corporate governance play an important role in determining a company's tax management strategies.
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