Skripsi

PENGARUH INVENTORY INTENSITY, FINANCIAL DISTRESS, DAN GENDER DIVERSITY TERHADAP TAX AVOIDANCE.

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This study aims to analyze the effect of inventory intensity, financial distress, and gender diversity on tax avoidance in manufacturing companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange during the 2022–2024 period. This study employs a quantitative approach using secondary data obtained from companies’ financial statements and annual reports. The research sample was determined using a purposive sampling method, resulting in 43 companies with a total of 129 observations. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. The results indicate that inventory intensity and financial distress have a significant effect on tax avoidance, while gender diversity has no effect on tax avoidance. These findings suggest that a company’s operational conditions and financial pressure encourage management to engage in tax avoidance practices, whereas gender diversity on the board of directors has not yet been able to significantly influence corporate tax policies. Keywords: Tax Avoidance, Inventory Intensity, Financial Distress, Gender Diversity

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Detail Information

Series Title

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Call Number

T1913752026

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xvi, 102 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi Pajak
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

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