scholarly journals Effect of earnings management and deferred tax on tax avoidance: Evidence using modified Jones model algorithm

2021 ◽  
Vol 19 (1, special issue) ◽  
pp. 272-287
Author(s):  
John MacCarthy
Keyword(s):  
Earnings Management ◽  
Public Interest ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Panel Data Regression ◽  
Public Interest Theory ◽  
Deferred Tax ◽  
Ghana Stock Exchange

The paper sought to examine earnings management and deferred tax after the passage and post-adoption of the Income Tax Act, 2015 (Act 896) on tax avoidance. This paper examines the effect of earnings management and deferred tax on tax avoidance. A probability sampling technique selected twenty-four firms from 2001 to 2020 on the Ghana Stock Exchange. A quantitative research technique is used to test five hypotheses. Panel data regression is employed to predict the effect of earnings management on tax avoidance. The study revealed that earnings management and other macroeconomic variables accounted for or explained 77.9% of tax avoidance practices of the selected firms. Furthermore, the study revealed a significant and positive relationship between earnings management, deferred tax, and leverage on tax avoidance. The study finds a decrease in the values of earnings management after 2015, signifying a reduction in tax avoidance practice after the passage of Act 896. The study concludes the need to strengthen the public interest theory of regulation to bring earnings management to its lowest point. The study recommends a revision to IAS 12 as a public interest regulation to reduce the discretions to managers on deferred tax

scholarly journals The Effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance

2020 ◽  
Vol 3 (2) ◽  
pp. 76
Author(s):  
Cicik Suciarti ◽  
Elly Suryani ◽  
Kurnia Kurnia
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Panel Data Regression ◽  
Data Regression ◽  
Deferred Tax ◽  
Tax Expense

This research was conducted to determine the simultaneous and partial effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance in the automotive subsector companies listed on the Indonesia Stock Exchange (IDX) during 2012-2018. The sampling technique used was purposive sampling. The method of data analysis uses panel data regression analysis using Eviews 10 software by conducting several stages of testing. The results of this study indicate that leverage, capital intensity, and deferred tax expense simultaneously significantly affect tax avoidance. Capital intensity partially has a significant effect on tax avoidance in a negative direction. Meanwhile, leverage and deferred tax expense partially have no significant effect on tax avoidance.

scholarly journals MODAL INTELEKTUAL, MANAJEMEN LABA, IMBAL HASIL SAHAM SAAT INI DAN MASA DATANG

2019 ◽  
Vol 11 (2) ◽  
pp. 88-94
Author(s):  
Vicky Dwi Putra ◽  
Jaja Suteja ◽  
Erik Syawal Alghifari
Keyword(s):  
Stock Returns ◽  
Intellectual Capital ◽  
Quantitative Research ◽  
Stock Return ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Earning Management ◽  
Manufacturing Companies ◽  
Quantitative Research Methods ◽  
Panel Data Regression

Future stock returns are factors for investors to consider investing. This research aims to identify the influence of intellectual capital, earning management, and stock return toward future stock return in manufacturing companies of sub sectors food and beverages industry listed in Indonesia Stock Exchange period 2012 to 2017. This research used quantitative research methods with the sample as many as 7 companies. The sampling technique is used, as well as purposive sampling done based on certain criteria. The type of data used is secondary with analysis using panel data regression model with Eviews 10. The result shows that simultaneosly intellectual capital, earning management, and stock returns gave influence on future stock returns as much as 76.15%. Partially, intellectual capital had a positve but not significant, earning management had a negative and significant, stock returns had a positive and significant effects to future stock returns.

scholarly journals Hubungan Book Tax Difference Terhadap Tax Avoidance dengan Manajemen Laba sebagai Variabel Moderasi

2020 ◽  
Vol 7 (02) ◽  
pp. 203-218
Author(s):  
Dimas Prihandana Jati ◽  
Etty Murwaningsari
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Sample Selection ◽  
Tax Avoidance ◽  
Total Sample ◽  
Jel Classification ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Negative Effect ◽  
Deferred Tax

ABSTRACT        This research was conducted with the aim to examine the relationship between book tax with the tax avoidance. This study seeks to examine the items in the financial statements which are a proxy of the book tax difference that is closely related to the existence of indications of tax avoidance by the company. This study also uses moderation variables in the form of earnings management and control variables namely company size, leverage, profitability and operational cash flow. The sample selection is done by purposive sampling method with a total sample of 49 companies listed on the Indonesia Stock Exchange (BEI) in the time span between 2016 - 2018. Test results from this study indicate that fixed assets and intangible assets didn’t have an effect towards tax avoidance. Sales growth have a positive effect on tax avoidance. Meanwhile deferred tax expense are known to have a negative effect on tax avoidance. The results of moderation of earnings management variables on 4 (four) independent variables in this study indicate that there is no significant probability value for the moderation of the four independent variables. ABSTRAK         Penelitian ini dilakukan dengan tujuan untuk menguji hubungan antara book tax dengan tax avoidance. Penelitian ini berupaya untuk menguji item-item dalam laporan keuangan yang merupakan proksi dari book tax difference yang berkaitan erat dengan adanya indikasi penghindaran pajak oleh perusahaan. Penelitian ini juga menggunakan variabel moderasi berupa variabel manajemen laba dan kontrol yaitu ukuran perusahaan, leverage, profitabilitas dan arus kas operasional. Pemilihan sampel dilakukan dengan metode purposive sampling dengan jumlah sampel 49 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dalam rentang waktu antara tahun 2016 - 2018. Hasil penelitian ini menunjukkan bahwa aset tetap dan aset tidak berwujud tidak berpengaruh terhadap penghindaran pajak. Pertumbuhan penjualan berpengaruh positif terhadap penghindaran pajak. Sedangkan beban pajak tangguhan diketahui berpengaruh negatif terhadap penghindaran pajak. Hasil moderasi variabel manajemen laba pada 4 (empat) variabel independen dalam penelitian ini menunjukkan bahwa tidak adanya nilai probabilitas variabel yang signifikan untuk moderasi keempat variabel independen tersebut. JEL Classification : H26, M41

scholarly journals PENGARUH INTELLECTUAL CAPITAL, LEVERAGE, PROFITABILITAS, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN

2021 ◽  
Vol 2 (2) ◽  
pp. 259-277
Author(s):  
Azlin Shakila Putri ◽  
Desrir Miftah
Keyword(s):  
Intellectual Capital ◽  
Firm Value ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Return On Equity ◽  
Panel Data Regression ◽  
Data Regression ◽  
Equity Ratio

The objective of this study is to analyze the influence of intellectual capital, leverage, profitability and liquidity on firm value. Firm value is measured by price to book value (PBV), leverage is measured by debt to equity ratio (DER), profitability by return on equity (ROE) and liquidity by current ratio (CR). This research method is a quantitative research with sampling using a purpose sampling technique based on predetermined characteristics as many as 9 pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the period 2016 - 2019. The type of data used is secondary data and the analytical method used is panel data regression using Eviews. The results show that intellectual capital, leverage, profitability have a significant effect on firm value. However, liquidity has no effect on firm value.

scholarly journals FINANCIAL DISTRESS AND TAX MOTIVATION: THE EFFECT ON EARNINGS MANAGEMENT

2020 ◽  
Vol 1 (4) ◽  
pp. 682-695
Author(s):  
Reschiwati Reschiwati ◽  
Harwin Hasudungan
Keyword(s):  
Earnings Management ◽  
Financial Distress ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Analysis Model ◽  
Deferred Taxes ◽  
Service Companies ◽  
Transportation Service ◽  
Panel Data Regression ◽  
Tax Payments

When companies solve financial distress, there are efforts made by companies such as accounting methods, changing accounting estimation, policies, and shifting periods of costs or revenues. Companies also often carry out strategies in dealing with deferred taxes or tax payments, both of which are done is a form of earnings management This study aims to discuss the effect of financial distress and tax motivation on earnings management in transportation service companies approved in the Indonesia Stock Exchange in 2014-2018. Sampling using a purposive sampling technique. From a population of 35 companies, based on the criteria chosen 9 companies were selected as samples. Data processing using panel data regression method. Based on the selection model, the fixed effect is chosen as the analysis model to be used. The results of the study concluded that financial distress determines a significant positive effect on earnings management while tax motivation does not involve earnings management

scholarly journals PROFITABILITY, LEVERAGE, SIZE OF COMPANY TOWARDS TAX AVOIDANCE

2019 ◽  
Vol 4 (1) ◽  
pp. 29-36
Author(s):  
Kimsen Kimsen ◽  
Imas Kismanah ◽  
Siti Masitoh
Keyword(s):  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Sampling Technique ◽  
Positive Influence ◽  
Return On Assets ◽  
Panel Data Regression ◽  
Data Regression ◽  
Study Population ◽  
Equity Ratio

The purpose of this research is to know the influence of Return On Assets (ROA), Debt To Equity Ratio (DER), and Asset to Tax Avoidance (TA) partially and simultaneously in the sector of various Industri listed in Indonesia Stock Exchange (IDX). The research period used is five years from 2012 to 2016. The study population included all industry miscellaneous sectors listed in Indonesia Stock Exchange (IDX) period 2012 to 2016. Sampling technique used is purposive sampling technique. Based on the predetermined criteria, the sample size was 8 companies. The type of data used was secondary data obtained from the Indonesia Stock Exchange website. Data analysis method used was panel data regression analysis. The result of F-test and t-test showed return on assets had an effect on tax avoidance, while debt to equity ratio had a positive influence on tax avoidance.

scholarly journals Pengaruh Perencanaan Pajak dan Beban Pajak Tangguhan terhadap Manajemen LabaPada Perusahaan IDX BUMN20 yang terdaftar di Bursa Efek Indonesia Tahun 2016-2019

2021 ◽  
Vol 4 (1) ◽  
pp. 109
Author(s):  
Akhsa Gabriella ◽  
Valentine Siagian
Keyword(s):  
Data Analysis ◽  
Earnings Management ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Tax Planning ◽  
T Test ◽  
Tax Burden ◽  
F Test ◽  
Purposive Sampling ◽  
Deferred Tax

AbstrakTujuan dari penelitian ini adalah untuk mengetahui apakah perencanaan pajak dan beban pajak tangguhan mempengaruhi manajemen laba. Populasi yang digunakan dalam penelitian ini adalah perusahaan dalam indeks IDX BUMN20 yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2019. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling dimana jumlah observasi yang diperoleh dalam penelitian ini adalah 80. Berdasarkan analisis data yang telah dilakukan, uji-t menunjukkan bahwa kedua variabel yang diteliti, perencanaan pajak maupun beban pajak tangguhanberpengaruh negatif namun tidak signifikan terhadap manajemen laba pada perusahaan BUMN yang terdapat di IDX BUMN20periode 2016-2019, ini ditunjukan dengan nilai signifikansi 0,870 dan 0,402. Secara empiris hasil ini menunjukkan bahwa semakin kecil perencanaan pajak dan beban pajak tangguhan, maka manajemen laba akan semakin besar, namun tidak menunjukkan signifikansi pada perusahaan IDX BUMN20 di periode 2016-2019. Uji-F yang telah dilakukan juga mendukung hasil ini dengan nilai uji F 0,697.Kata kunci: Beban Pajak Tangguhan, Manajemen Laba, Perencanaan PajakAbstractThe purpose of this study was to determine whether tax planning and deferred tax expense affect earnings management. The population used in this study were companies in the IDX BUMN20 index listed on the Indonesia Stock Exchange (BEI) in 2016-2019. The sampling technique used was purposive sampling technique where the number of observations obtained in this study was 80. Based on the data analysis that has been done, the t-test shows that the two variables studied, tax planning and deferred tax burden have a negative but insignificant effect on earnings management in BUMN companies listed on IDX BUMN20 for the 2016-2019 period, and this is indicated by a significance value of 0.870 and 0.402. Empirically these results indicate that the smaller the tax planning and deferred tax burden, the greater the earnings management, but it does not show any significance for the IDX BUMN20 for the 2016-2019 period. The F-test that has been carried out also supports this result with an F test value of 0.697.Keywords: Deferred Tax Expenses, Profit Management, Tax Planning..

scholarly journals ANALISIS ATAS PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI INDONESIA

2017 ◽  
Vol 2 (2) ◽  
pp. 114
Author(s):  
Yanuar Irawan ◽  
Havid Sularso ◽  
Yusriati Nur Farida
Keyword(s):  
Real Estate ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Regression Methods ◽  
Panel Data Regression ◽  
Data Regression ◽  
Level Of Significance

The Research aims to examine the effect of Size of the Company (SIZE), Profitability (ROA), Leverage (DAR), Institutional Ownership (INST), and Quality of Audit (QA) to Tax Avoidance. The object under study is property and real estate companies that listed on the Indonesia Stock Exchange for the years 2013-2015. The sampling method used in this study is nonprobability sampling with purposive sampling technique and the level of significance is 5%. Data were analyzed using panel data regression methods and processed with Ms. Excel and EViews version 9 program. Statistical test showed that simultaneously SIZE, ROA, DAR, INST, and QA have significant effect on tax avoidance. ROA is the most dominant variable affect tax avoidance. Partially, SIZE and ROA has significant positively effect on tax avoidance. QA partially has significant negatively effect on tax avoidance. Meanwhile, DAR and INST showed no effect on tax avoidance. The results of this study indicate that, all independent variables can explain the variance in the dependent variable 44,72% based on determination coefficient test (R2).

scholarly journals Pengaruh Tenure Dewan Komisaris, Independensi Dewan Komisaris, Kepemilikan Institusional Terhadap Tax Avoidance

2021 ◽  
pp. 9-20
Author(s):  
Hilda Mary ◽  
Nila Pratiwi ◽  
Syndica Dela Agtisen
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Auditor Switching ◽  
Corporate Reporting ◽  
Big Four ◽  
Positive Effect

This study aims to determine the factors that affect earnings management in corporate reporting on companies listed on the Indonesia Stock Exchange in 2014-2016. The variables used in this study are auditor switching, big-four KAP, audit committee independence, firm size, and profitability. The research sample is 70 companies listed in Indonesia Stock Exchange (BEI) 2014-2016 periods. The sampling technique is random sampling.The result shows that KAP Big-Four, Komite Audit Indipendence and firm size have a positive effect on earnings management. While, auditor switching and profitability have no impact on earnings management.

scholarly journals The Effect of Deferred Tax Expenses, Profitability and Leverage on Earnings Management

Academia Open ◽  
2021 ◽  
Vol 3 ◽  
Author(s):  
Rita Sriwahyuni ◽  
Herman Ernandi
Keyword(s):  
Earnings Management ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Test Method ◽  
Quantitative Research Methods ◽  
Data Source ◽  
Deferred Tax ◽  
A Company ◽  
Tax Expense

This research uses quantitative research methods. The data source obtained is secondary data obtained from the Indonesia Stock Exchange (BEI). The data will be analyzed using the classical assumption test method, the goodnes of fit model test and multiple linear regression. The independent variables in this study are dependent tax expense, profitability and leverage. The dependent variable in this study is earnings management.Based on the data analysis conducted, it is concluded that deferred tax expense and profitability have no effect on earnings management. This means that earnings management cannot be measured by the variable deferred tax expense and profitability. However, the leverage variable has an effect on earnings management. This means that the leverage of a company can be used as a guide in determining earnings management

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