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    Abstract 2

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    Irene Gracia S
    This document is an abstract for a research paper that examines the impact of account receivable turnover and inventory turnover on tax avoidance, with firm size as a mediating variable, for food and beverage companies listed on the Indonesia Stock Exchange from 2019-2021. The paper uses a sample of 22 companies out of a population of 30 total companies. It finds that tax avoidance is significantly impacted by account receivable turnover and inventory turnover, but firm size does not mediate the impact of those variables on tax avoidance.

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    Abstract 2

    Uploaded by

    Irene Gracia S
    27 views2 pages
    This document is an abstract for a research paper that examines the impact of account receivable turnover and inventory turnover on tax avoidance, with firm size as a mediating variable, for food and beverage companies listed on the Indonesia Stock Exchange from 2019-2021. The paper uses a sample of 22 companies out of a population of 30 total companies. It finds that tax avoidance is significantly impacted by account receivable turnover and inventory turnover, but firm size does not mediate the impact of those variables on tax avoidance.

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    This document is an abstract for a research paper that examines the impact of account receivable turnover and inventory turnover on tax avoidance, with firm size as a mediating variable, for food and beverage companies listed on the Indonesia Stock Exchange from 2019-2021. The paper uses a sample of 22 companies out of a population of 30 total companies. It finds that tax avoidance is significantly impacted by account receivable turnover and inventory turnover, but firm size does not mediate the impact of those variables on tax avoidance.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    27 views2 pages

    Abstract 2

    Uploaded by

    Irene Gracia S
    This document is an abstract for a research paper that examines the impact of account receivable turnover and inventory turnover on tax avoidance, with firm size as a mediating variable, for food and beverage companies listed on the Indonesia Stock Exchange from 2019-2021. The paper uses a sample of 22 companies out of a population of 30 total companies. It finds that tax avoidance is significantly impacted by account receivable turnover and inventory turnover, but firm size does not mediate the impact of those variables on tax avoidance.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 2

    ABSTRACT

    EVELYNE CHANDRAYANI LAWRENCE


    03012190079

    THE IMPACT OF ACCOUNT RECEIVABLE TURNOVER AND


    INVENTORY TURNOVER ON TAX AVOIDANCE WITH FIRM SIZE AS
    MEDIATING VARIABLE IN FOOD AND BEVERAGE COMPANIES
    LISTED ON THE INDONESIA STOCK EXCHANGE

    (xv + 88 pages; 17 figures; 28 tables; 8 appendixes)

    This is a research which conducted with a purpose to know whether


    account receivable turnover and inventory turnover have significant impact on tax
    avoidance with firm size as mediating variable at food and beverage companies
    listed on the Indonesia Stock Exchange.
    Population taken to conduct this paper is food and beverage companies for
    year 2019-2021 which are registered in Indonesia Stock Exchange with the
    amount of 30 companies. And there are 22 companies that fulfill the criteria and
    used as the sample of this research. This means that there will be 66 data. Multiple
    linear regression analysis method will be implemented on this research as it is one
    of the data analysis methods.
    There are some closures for this analysis where tax avoidance of the
    sample we used does significantly impacted by account receivable turnover as
    well as the inventory turnover. While firm size cannot mediate account receivable
    turnover and inventory turnover on tax avoidance at food and beverage companies
    registered on the Indonesia Stock Exchange. This means that firm size does not
    significantly impact the tax avoidance of the food and beverage companies
    registered at Indonesia Stock Exchange for year 2019-2021.

    Keywords : Account Receivable Turnover, Inventory Turnover, Firm Size and Tax
    Avoidance

    References : 19 (2019-2022).

    iv
    ABSTRAK

    EVELYNE CHANDRAYANI LAWRENCE


    03012190079

    THE IMPACT OF ACCOUNT RECEIVABLE TURNOVER AND


    INVENTORY TURNOVER ON TAX AVOIDANCE WITH FIRM SIZE AS
    MEDIATING VARIABLE IN FOOD AND BEVERAGE COMPANIES
    LISTED ON THE INDONESIA STOCK EXCHANGE

    (xv + 88 halaman; 17 gambar; 28 tabel; 8 lampiran)

    Skripsi ini merupakan sebuat penelitian yang dilakukan dengan tujuan


    untuk mengetahui apakah perputaran piutang dan perputaran persediaan
    berpengaruh terhadap penghindaran pajak dengan ukuran perusahaan sebagai
    variabel mediasi pada perusahaan makanan dan minuman yang terdaftar di
    Bursa Efek Indonesia.
    Populasi yang digunakan dalam penelitian ini merupakan perusahaan
    makanan dan minuman yang sudah terdaftar di Bursa Efek Indonesia dari tahun
    2019-2021 yang berjumlah 30 perusahaan. Dan ada 22 perusahaan yang telah
    memenuhi kriteria penelitian yang dijadikan sampel penelitian ini. Yang berarti
    akan ada 66 data. Metode analisis regresi linier berganda akan diterapkan pada
    penelitian sebagai salah satu metode analisis data.
    Ada beberapa kesimpulan dari penelitian yang dilakukan, yakni
    penghindaran pajak dari sampel yang digunakan dipengaruhi secara signifikan
    oleh perputaran piutang usaha serta perputaran persediaan. Sedangkan besarnya
    suatu perusahaan tidak dapat memediasi, baik perputaran piutang usaha ataupun
    perputaran persediaan atas penghindaran pajak pada perusahaan makanan dan
    minuman terdaftar di Bursa Efek Indonesia. Artinya ukuran perusahaan tidak
    berpengaruh signifikan terhadap penghindaran pajak pada perusahaan makanan
    dan minuman yang tercatat di Bursa Efek Indonesia pada periode tahun 2019-
    2021.

    Kata Kunci : Perputaran Piutang Usaha, Perputaran Persediaan, Ukuran Perusahaan dan
    Penghindaran Pajak.

    Referensi : 19 (2019-2022).

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