External Auditors’ Quality, Leverage, and Tax Aggressiveness: Empirical Evidence From The Indonesian Stock Exchange

<pre>Abstract</pre><pre> </pre><pre>This study aims to analyze whether external auditors’ quality and leverage affect tax aggressiveness. Tax aggressiveness is one of the main issues with regard to tax compliance by corporations as taxpayers, particularly in developing counties such as Indonesia. Implementing purposive sampling approach, this study ended-up with 76 manufacturing companies listed on the Indonesian Stock Exchange for the 2012-2016 periods as a sample (i.e., 380 observations). By using OLS regression, the findings show that both external auditors’ quality and leverage affect negatively on tax aggressiveness in-line with the theoretical concept and majority of previous studies. Therefore, this study contributes to the development of financial accounting and taxation research fields, particularly by providing empirical evidence from emerging market on the link between external auditors’ quality, leverage, and tax aggressiveness. </pre> Keywords: external auditors’ quality, leverage, tax aggressiveness, tax compliance Abstrak Penelitian ini bertujuan untuk menganalisis apakah kualitas auditor eksternal dan leverage berpengaruh terhadap agresivitas pajak. Agresivitas pajak merupakan salah isu utama yang berhubungan dengan ketaatan pajak perusahaan-perusahaan selaku wajib pajak badan, khususnya di negara-negara berkembang termasuk Indonesia. Dengan menggunakan pendekatan purposive sampling, penelitian ini berhasil mendapatkan 76 perusahaan manufaktur yang tercatat di Bursa Efek Indonesia untuk periode 2012-2016 sebagai sampel (380 observasi). Dengan menggunakan regresi OLS, hasilnya menunjukkan bahwa kualitas auditor eksternal dan leverage berpengaruh negative terhadap agresivitas pajak sesuai dengan beberapa teori yang mendasari penelitian ini dan mayoritas hasil-hasil penelitian terdahulu. Dengan demikian, penelitian ini berkontribusi terhadap pengembangan penelitian-penelitian di bidang akuntansi keuangan dan perpajakan, dengan memberikan bukti empiris dari negara berkembang mengenai hubungan antara kualitas auditor eksternal, leverage, dan agresivitas pajak. Kata Kunci: kualitas auditor ekxternal, leverage, agresivitas pajak, ketaatan pajak

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PENGARUH MANAJEMEN LABA, PROPORSI KOMISARIS INDEPENDEN, PROFITABILITAS, CAPITAL INTENSITY, DAN LIKUIDITAS TERHADAP TAX AGGRESSIVENESS (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016)

Jurnal Akuntansi Bisnis ◽

10.30813/jab.v11i2.1387 ◽

2018 ◽

Vol 11 (2) ◽

Author(s):

Leem Sufia ◽

Ernie Riswandari

Keyword(s):

Earnings Management ◽

Stock Exchange ◽

Control Variable ◽

Secondary Data ◽

Capital Intensity ◽

Tax Planning ◽

Manufacturing Companies ◽

Tax Aggressiveness ◽

Purposive Sampling ◽

Result Show

ABSTRACT: Taxes are the main source of state revenue. The greater amount of tax revenue attainment can support the national economy. However, on the other hand, taxes are a burden that can reduce income for taxpayer. This encourage taxpayer to make every effort to reduce the tax burden from legal tax planning to illegal. Excessive tax planning will result to tax aggressiveness. This study aims to examine, analyse, and obtain empirical evidence about the effect of earnings management, proportion of independent commissioners, profitability, capital intensity, and liquidity to tax aggressiveness. This research is also to compare the result of prior researches. The population in this research is 144 manufacturing companies that listed in Indonesian Stock Exchange from 2012 to 2016. Sample consist of 51 manufacturing companies, selected using one of nonprobability sampling method, which is purposive sampling type. The data type is secondary data which collected from IDX website. The statistical method used in this research is multiple regression analysis. These results indicates that earnings management and profitability have a significant influence to tax aggressiveness. While the proportion of independent commissioners, capital intensity, dan liquidity have no influence toward tax aggressiveness. But, if earnings management, proportion of independent commissioners, profitability, capital intensity, and liquidity simultantly tested with the control variable which are size and leverage the result show that there is significant association with the tax aggressiveness. Keyword : Tax aggressiveness, earnings management, proportion of independent commissioners, profitability, capital intensity, liquidity, size, leverage. ABSTRAK: Pajak merupakan sumber utama penerimaan negara. Semakin besar jumlah penerimaan pajak maka dapat mendukung perekonomian nasional. Namun, di sisi lain, pajak merupakan beban yang dapat mengurangi penghasilan bagi wajib pajak. Hal ini mendorong wajib pajak untuk melakukan segala upaya untuk menekan beban pajak mulai dari perencanaan pajak yang legal hingga ilegal. Perencanaan pajak yang berlebihan akan menimbulkan agresivitas pajak. Penelitian ini bertujuan untuk menguji, menganalisis, dan memperoleh bukti empiris mengenai pengaruh manajemen laba, proporsi komisaris independen, profitabilitas, capital intensity, dan likuiditas terhadap tax aggressiveness. Penelitian ini juga membandingkan hasil dengan penelitian sebelumnya. Populasi dari penelitian ini adalah 144 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2012 sampai dengan 2016. Sampel terdiri dari 51 perusahaan manufaktur yang dipilih menggunakan salah satu metode nonprobability sampling, yaitu tipe purposive sampling. Tipe data adalah data sekunder yang diperoleh dari situs IDX. Metode statistik yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa manajemen laba dan profitabilitas berpengaruh signifikan terhadap tax aggressiveness. Sedangkan proporsi komisaris independen, capital intensity, dan likuiditas tidak berpengaruh terhadap tax aggressiveness. Namun, jika manajemen laba, proporsi komisaris independen, profitabilitas, capital intensity, dan likuiditas diuji secara bersama-sama dengan variabel kontrol, yaitu ukuran perusahaan dan leverage menunjukkan terdapat pengaruh terhadap tax aggressiveness. Kata kunci: Agresivitas pajak, manajemen laba, proporsi komisaris independen, profitabilitas, capital intensity, likuiditas, ukuran perusahaan, leverage.

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The Effect of Good Corporate Governance and Profit Management on Tax Aggressive (Empirical Study on Manufacturing Companies Listed on the IDX Periode 2014-2017)

International Journal of Accounting and Finance Studies ◽

10.22158/ijafs.v2n2p95 ◽

2019 ◽

Vol 2 (2) ◽

pp. p95

Author(s):

Siti Sarpingah ◽

Hasian Purba

Keyword(s):

Empirical Evidence ◽

Sampling Method ◽

Stock Exchange ◽

Institutional Ownership ◽

Manufacturing Companies ◽

Tax Aggressiveness ◽

Significant Negative Effect ◽

Good Corporate Governance ◽

Negative Effect ◽

Selection Of

The objectives of this study are as follows: 1) Finding empirical evidence regarding the effect of institutional ownership on tax aggressiveness; 2) Find empirical evidence regarding the influence of the Board of Commissioners on Tax Aggressiveness; 3) Find empirical evidence regarding the influence of the independent board of commissioners on Tax Aggressiveness; and 4) Find empirical evidence regarding the effect of Profit Management on Tax Aggressiveness.The type of research used in this study is causal associative research. The population in this study are all Manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017. The selection of samples using the purposive sampling method. The analytical method used to test the hypothesis is a multiple regression test.The results of the study show that: 1) Institutional Ownership has a significant negative effect on Tax Aggressiveness; 2) The board of commissioners does not have significantly effect on Tax Aggressiveness; 3) Independent commissioners have a significant negative effect on Tax Aggressiveness; 4) Earnings management does not significantly effect on Tax Aggressiveness.

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Urgensi Persistensi Laba

STATERA: Jurnal Akuntansi dan Keuangan ◽

10.33510/statera.2020.2.1.1-8 ◽

2020 ◽

Vol 2 (1) ◽

pp. 1-8

Author(s):

Ng Husin ◽

Ai Hendrani ◽

Dadan Ramdhani ◽

Popong Suryani

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Empirical Evidence ◽

Multiple Regression ◽

Stock Exchange ◽

Institutional Ownership ◽

Manufacturing Companies ◽

Purposive Sampling

This study aim to obtain empirical evidence about book tax difference is proxied by temporer difference and institutional ownership to earning persistence in manufacturing companies on the Indonesian Stock Exchange. The method used is multiple regression analysis with program SPSS 25. The population in this study is manufacturing companies on the Indonesian Stock Exchange in 2017 until 2019. The Sampel in this research was done by purposive sampling methode, obtained as many as 67 companies used as a sampel with a predetermined criteria. The result indicate that the variable book tax difference and institutional ownership has significantly affect to earning persistence.

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Tax Aggressiveness in Manufacturing Companies in Indonesia

JURNAL AKUNTANSI DAN PAJAK ◽

10.29040/jap.v22i1.1102 ◽

2021 ◽

Vol 22 (1) ◽

Author(s):

Fuad Hasyim ◽

Adhi Kresna Jiwayana

Keyword(s):

Panel Data ◽

Linear Regression ◽

Earnings Management ◽

Multiple Linear Regression ◽

Stock Exchange ◽

Financial Statements ◽

Manufacturing Companies ◽

Tax Aggressiveness ◽

Purposive Sampling ◽

Regression Approach

This study aims to analyze the factors that influence tax aggressiveness in manufacturing companies in Indonesia. This study uses a multiple linear regression approach using panel data. Data obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange during 2015-2018 period. Sampling in this study was conducted by purposive sampling. The results of the study with the fixed effect approach show that the profitability variable has a significant effect on tax aggressiveness, while earnings management, leverage, and cash before the tax ratio have no effect.

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THE EFFECT OF EXECUTIVE COMPENSATION, REPRESENTATION OF CHIEF FINANCIAL OFFICER’S WOMEN, EXECUTIVE CHARACTERISTIC ON TAX AGGRESSIVENESS

Nominal Barometer Riset Akuntansi dan Manajemen ◽

10.21831/nominal.v10i2.30118 ◽

2021 ◽

Vol 10 (2) ◽

pp. 153-167

Author(s):

Listya Sugiyarti

Keyword(s):

Executive Compensation ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Total Sample ◽

Multiple Linear Regression Analysis ◽

Chief Financial Officer ◽

Manufacturing Companies ◽

Tax Aggressiveness ◽

Financial Report ◽

Purposive Sampling

Abstract: The Effect of Executive Compensation, Representation of Chief Financial Officer’s Women, Executive Characteristic on Tax Aggressiveness. The purpose of this study was to determine the effect of executive compensation, female CFO representation, executive characteristics on tax aggressiveness in companies listed on the Indonesia Stock Exchange for the period 2013-2017. The population in this study were manufacturing companies on the Indonesia Stock Exchange for the period 2013-2017. The number of manufacturing companies sampled in this study were 12 companies with 5 years of observation. Based on the purposive sampling method, the total sample is 60 financial report data. This study uses multiple linear regression analysis techniques, t test with the application of the SPSS 24 program. The results of this research showed that the variables of executive compensation have a positive and significant impact on aggressiveness tax, Representation of Chief Financial Officer (CFO) Women has no significant on aggressiveness tax, and the variable executive characteristic has a negative and significant impact on aggressiveness tax. Simultaneously, executive compensation, Representation of Chief Financial Officer (CFO) Women and executive characteristics have an impact on tax aggressiveness.Keywords: Executive Compensation, Representation of Chief Financial Officer (CFO) Women, Executive Characteristics, Tax Aggressiveness Abstrak: Pengaruh Kompensasi Eksekutif, Keterwakilan CFO Wanita, Karakteristik Eksekutif terhadap Agresivitas Pajak. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kompensasi eksekutif, keterwakilan CFO wanita, karakteristik eksekutif terhadap agresivitas pajak pada perusahaan yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Populasi dalam penelitian ini adalah perusahaan manufaktur di Bursa Efek Indonesia periode 2013-2017. Jumlah perusahaan manufaktur yang dijadikan sampel dalam penelitian ini adalah 12 perusahaan dengan pengamatan selama 5 tahun. Berdasarkan metode purposive sampling, total sampel adalah 60 data laporan keuangan. Penelitian ini menggunakan tehnik analisis regresi linier berganda, uji t dengan aplikasi program SPSS 24. Hasil penelitian ini menunjukkan bahwa secara parsial variabel kompensasi eksekutif berpengaruh positif dan signifikan terhadap agresivitas pajak, keterwakilan CFO wanita tidak berpengaruh signifikan terhadap agresivitas pajak, dan karakteristik eksekutif memiliki pengaruh negatif dan signifikan terhadap pajak agresivitas.Kata kunci: Kompensasi Eksekutif, Keterwakilan CFO Wanita, Karakteristik Eksekutif, Agresivitas Pajak

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FAKTOR FINANSIAL DAN NON FINANSIAL YANG MEMPENGARUHI AGRESIVITAS PAJAK DI INDONESIA

Media Riset Akuntansi Auditing & Informasi ◽

10.25105/mraai.v16i1.2058 ◽

2017 ◽

Vol 16 (1) ◽

pp. 53

Author(s):

Ari Budi Kristanto

Keyword(s):

Firm Value ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Family Ownership ◽

Manufacturing Companies ◽

Tax Aggressiveness ◽

Purposive Sampling ◽

Financial Factors ◽

Tax Payers

Tax aggressiveness conveys benefit in promoting taxpayers’ efficiency,but also bringing the risk at once. The efficiency can be reached through minimizing the tax payment. On the other hand, tax payers’ reputation and firm value may be weakened if the tax aggressiveness is put into opportunistic objective.This paper aims to investigate whether the financial and non-financial factors influence the tax aggressiveness. Financial factors comprise leverage and liquidity. Moreover, the nonfinancial factors cover the proportion of independent commissioners, audit committee and family ownership. Furthermore, the tax payers’ aggressiveness is measured by Effective Tax Rate. The research formulates five hypotheses which are tested using linear regression methods. Moreover, this research employs 72 firmyears as samples, which cover manufacturing companies listed in the Indonesian Stock Exchange during 2010 until 2013. Those samples are sorted out by purposive sampling method. The samples are chosen using the purposive sampling method based on certain designated criterias. The result shows that financial factors consist of leverage and liquidity, and nonfinancial factor of audit committee positively influences the tax aggressiveness. While the proportion of independent commissioners and family ownership do not have significant influence toward tax aggressiveness. This finding implies that Indonesian companies tend to aggressive in avoiding the tax for the financial motives rather than non financial motives.

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Aggressiveness tax in indonesia

Jurnal Akuntansi ◽

10.24912/ja.v22i2.350 ◽

2018 ◽

Vol 22 (2) ◽

pp. 239

Author(s):

Sofia Prima Dewi ◽

Cynthia Cynthia

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Data Processing ◽

Earnings Management ◽

Empirical Evidence ◽

Firm Size ◽

Stock Exchange ◽

Manufacturing Companies ◽

Tax Aggressiveness ◽

Corporate Social

The purpose of this study was to obtain empirical evidence about the influence of liquidity, corporate social responsibility, earnings management, and firm size against tax aggressiveness on manufacturing companies listed consistently in the Indonesia Stock Exchange during the year 2013-2015. This study used a sample of sixty-four manufacturing companies. This study uses a software program Eviews for data processing. These results indicate that liquidity has an influence on tax aggressiveness, while corporate social responsibility, earnings management, and firm size have no influence on tax aggressiveness.

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Faktor-faktor yang mempengaruhi agresivitas pajak

Jurnal Ekonomi ◽

10.24912/je.v23i1.330 ◽

2018 ◽

Vol 23 (1) ◽

Author(s):

Liana Susanto ◽

Yanti Yanti ◽

Viriany Viriany

Keyword(s):

Corporate Governance ◽

Empirical Evidence ◽

Firm Size ◽

Significant Influence ◽

Audit Committee ◽

Stock Exchange ◽

Manufacturing Companies ◽

Tax Aggressiveness ◽

Firm Characteristic

The Purpose of this research was to obtained an empirical evidence about the influence of Firm Characteristic and Corporate Governance towards Tax Aggressiveness. This study used manufacturing companies listed in Indonesian Stock Exchange from the year 2012 until 2015. The result of this study showed that firm characteristic which measured by leverage and firm size, and corporate governance which measured by controlling interest, proportion of independent boards, audit committee size have not significant influence toward tax aggressiveness. Meanwhile, firm characteristic which measured by profitability has significant influence toward tax aggressiveness.

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PENGARUH MANAJEMEN LABA, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP RETURN SAHAM DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI

JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG ◽

10.32493/jiaup.v6i2.1955 ◽

2018 ◽

Vol 6 (2) ◽

pp. 203

Author(s):

AKHMAD SIGIT ADIWIBOWO

Keyword(s):

Data Analysis ◽

Empirical Evidence ◽

Stock Return ◽

Sampling Method ◽

Stock Exchange ◽

Earning Management ◽

Leverage Effect ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Result Show

The purpose of this research to obtain empirical evidence effect EarningManagement, Size and Leverage effect to Stock Return and Dividend Policy can moderating effect Earning Management, Size and Leverage to Stock Return. The Population in this study are all maufacturing companies listed on the Indonesian Stock Exchange (BEI) the periode 2010-2012. Sampling method performed with purposive sampling method, the number of samples is 162 samples of 56 manufacturing companies. Data analysis used simple regresion analysis and moderated regression analysis.The result show that: (1) Earning Management is not significantly effect on Stock Return. (2) Dividen Policy able to significantly moderate the effect of Earning Management on Stock Return. (3) Size is significantly effect on Stock Return. (4) Dividen Policy is not able to significantly moderate the effect of Size on Stock Return. (5) Leverage is significantly effect onStock Return. (6) Dividen Policy able to significantly moderate the effect of Size on Stock Return.

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The Effect of Good Corporate Governance and Profit Management on Tax Aggressiveness (Empirical Study on Manufacturing Companies Listed on the IDX Period 2014-2017)

International Journal of Accounting and Finance Studies ◽

10.22158/ijafs.v3n1p8 ◽

2020 ◽

Vol 3 (1) ◽

pp. p8

Author(s):

Hasian Purba ◽

Lucky Nugroho

Keyword(s):

Empirical Evidence ◽

Quantitative Research ◽

Stock Exchange ◽

Institutional Ownership ◽

Manufacturing Companies ◽

Tax Aggressiveness ◽

Good Corporate Governance ◽

Negative Effect ◽

The Impact ◽

Selection Of

The objectives of this study are as follows: 1) Finding empirical evidence regarding the effect of institutional ownership on tax aggressiveness; 2) Find empirical evidence regarding the influence of the Board of Commissioners on Tax Aggressiveness; 3) Find empirical evidence regarding the impact of the independent board of commissioners on Tax Aggressiveness; and 4) Find empirical evidence regarding the effect of Profit Management on Tax Aggressiveness.The type of research used in this study is a quantitative research method. The population in this study are all Manufacturing companies that are listed on the Indonesia Stock Exchange for the period 2014-2017. The selection of samples using the purposive sampling method. The analytical method used to test the hypothesis is a multiple regression test.The results of the study show that: 1) Institutional Ownership has a negative effect on Tax Aggressiveness; 2) The board of commissioners has no significant impaction Tax Aggressiveness; 3) Independent commissioners have a negative effect on Tax Aggressiveness; 4) Earnings management has no significant effect Tax Aggressiveness.

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