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

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

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Pengaruh Manjemen Laba dan Tax Avoidance Terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018)

Paediatrica Indonesiana ◽

10.24036/wra.v8i1.109054 ◽

2020 ◽

Vol 8 (1) ◽

pp. 1

Author(s):

Chindy Annisa Violeta ◽

Vanica Serly

Keyword(s):

Earnings Management ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Tax Avoidance ◽

Total Sample ◽

Multiple Regression Model ◽

Future Research ◽

Negative Effect ◽

Collection Methods

The puspose of this study is to determine the effect of earnings management and tax avoidance on firm value. This type of research is quantitative. The study was conducted on banking companies listed on the Indonesia Stock Exchange in 2014-2018, with a total sample of 135 samples using a purposive sampling method. Data collection methods are documentary studies. The analysis was done by using multiple regression model. Earnings management is measured using discretionary accruals that are calculated using the performance matched model and tax avoidance is measured using an effective tax ratio (ETR). The results of this study indicate that (1) earnings management has a positive but not significant effect on firm value. (2) Tax avoidance has a significant negative effect on firm value. Recommendations for futher research are expected to expand the object of research becouse in this study only examines banking companies. In addition, future research can use other models as a measurement of earnings management and look for other independent variables if you want to do the same research.Keywords: Earnings Management; Tax Avoidance; Firm Value.

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Penerapan Green Accounting Terhadap Profitabilitas Perusahaan Makanan dan Minuman di Bursa Efek Indonesia (BEI) Tahun 2015 – 2019

Jurnal Ekonomi dan Bisnis Dharma Andalas ◽

10.47233/jebd.v23i1.208 ◽

2021 ◽

Vol 23 (1) ◽

pp. 109-122

Author(s):

Murniati Murniati ◽

Ingra Sovita

Keyword(s):

Environmental Performance ◽

Stock Exchange ◽

Sample Selection ◽

Total Sample ◽

Analysis Data ◽

Environmental Disclosure ◽

Return On Assets ◽

Green Accounting ◽

Purposive Sampling ◽

Negative Effect

This study aims to examine the effect of green accounting on profitability. The independent variables in this study are environmental performance and environmental disclosure, the dependent variable is profitability which is measured using the Return on Assets (ROA) ratio. The study population was mining companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sample selection using purposive sampling method and obtained a total sample of 17 companies. Hypothesis testing uses multiple regression analysis. Data analysis using the IBM SPSS Statistics 23 application. The results showed that environmental performance had no effect on ROA with a significance value of 0.489> 0.05, while environmental disclosure had a negative effect on ROA with a significance value of 0.005 <0.05. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh green accounting terhadap profitabilitas. Variabel independen dalam penelitian ini adalah kinerja lingkungan dan pengungkapan lingkungan, variabel dependen adalah profitabilitas yang diukur menggunakan rasio Return on Assets (ROA). Populasi penelitian adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015-2019. Pemilihan sampel menggunakan metode purposive sampling dan diperoleh jumlah sampel sebanyak 17 perusahaan. Pengujian hipotesis menggunakan analisis regresi berganda. Analisis data menggunakan aplikasi IBM SPSS Statistics 23. Hasil penelitian menunjukkan bahwa kinerja lingkungan tidak berpengaruh terhadap ROA dengan nilai signifikansi sebesar 0,489 > 0,05, sedangkan pengungkapan lingkungan berpengaruh negatif terhadap ROA dengan nilai signifikansi sebesar 0,005 < 0,05.

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DETERMINAN NILAI PERUSAHAAN DENGAN MEDIASI MARKETING EXPENSE (STUDY PADA PERUSAHAAN RETAIL DI BEI)

Jurnal Riset Akuntansi Tirtayasa ◽

10.48181/jratirtayasa.v5i2.8548 ◽

2020 ◽

Vol 5 (2) ◽

pp. 98-108

Author(s):

Yusfi Hikmantara ◽

Syahril Djaddang

Keyword(s):

Firm Value ◽

Stock Exchange ◽

Sample Selection ◽

Tax Avoidance ◽

Sampling Technique ◽

Total Sample ◽

Purposive Sampling ◽

Independent Variable ◽

Retail Trading

The purpose of this research is to examine and analyze the effect of profitability, leverage, tax avoidance as an independent variable on firm value as the dependent variable, with marketing expense as a intervening variable. This research was conducted at retail trading companies listed on the Indonesia Stock Exchange for the period 2016-2018. The population in this study amounted to 25 companies. The sample selection uses a purposive sampling technique, so that a total sample of 58 data is obtained. The result of this research shown that: (1) profitability positively significant affect marketing expense; (2) leverage negatively not significant affect marketing expense; (3) tax avoidance negatively significant affect marketing expense; (4) profitability positively significant affect firm value; (5) leverage negatively not significant affect firm value; (6) tax avoidance positively not significant affect firm value; (7) marketing expense negatively not significant affect firm value.

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Pengaruh Profitabilitas, Leverage, Komite Audit, dan Karakter Eksekutif Terhadap Tax Avoidance

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v27.i02.p14 ◽

2019 ◽

pp. 1202

Author(s):

Syifa Pitaloka ◽

Ni Ketut Lely Aryani Merkusiawati

Keyword(s):

Audit Committee ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sample Selection ◽

Tax Avoidance ◽

Sampling Technique ◽

Total Sample ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies ◽

Negative Effect

Tax avoidance is an action taken to minimize tax payments legally by utilizing loopholes in tax regulations. This study aims to examine the effect of profitability, leverage, audit committee, and executive character on tax avoidance. Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017, with a total sample of 68 companies so that the number of observations was 204 selected as samples in this study. The sample selection uses probability sampling with purposive sampling technique. Based on the result of multiple linear regression analysis the results show that profitability, leverage, and executive character have a positive effect on tax avoidance, while the audit committee has a negative effect on tax avoidance. Keywords: Tax avoidance, profitability, leverage, audit committee, character executive

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Pengaruh Ukuran Perusahaan, Return On Asset, Debt To Asset Ratio dan Komite Audit terhadap Penghindaran Pajak

JURNAL ONLINE INSAN AKUNTAN ◽

10.51211/joia.v5i1.1322 ◽

2020 ◽

Vol 5 (1) ◽

pp. 83

Author(s):

Suryani Suryani

Keyword(s):

Audit Committee ◽

Stock Exchange ◽

Sample Selection ◽

Tax Avoidance ◽

Total Sample ◽

Company Size ◽

Manufacturing Companies ◽

Return On Assets ◽

Purposive Sampling ◽

State Financing

Abstrak: Pajak merupakan salah satu sumber penerimaan Negara yang paling besar dalam pembiayaan negara. Semakin besar penerimaan pajak maka semakin baik bagi keberlangsungan suatu negara. Sebaliknya bagi perusahaan sebagai wajib pajak, pajak merupakan biaya yang mengurangi laba perusahaan sehingga semaksimal mungkin perusahaan akan melakukan cara agar membayar pajak dengan nilai yang minimal. Salah satu cara yang dapat digunakan oleh perusahaan adalah dengan melakukan penghindaran pajak (tax avoidance). Tujuan dari penelitian ini adalah untuk mengetahui apakah ada pengaruh dari ukuran perusahaan, return on asset, debt to asset ratio dan komite audit terhadap penghindaran pajak. Data yang diteliti diperoleh dari laporan keuangan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Metode pemilihan sampel yang digunakan adalah metode purposive sampling dengan teknik analisis adalah regresi linier berganda. Populasi dalam penelitian ini adalah 144 perusahaan manufaktur dengan total sampel sebanyak 45 perusahaan. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan return on asset berpengaruh negatif terhadap penghindaran pajak, sedangkan debt to asset ratio dan komite audit tidak berpengaruh terhadap persistensi laba. Kata kunci: penghindaran pajak, ukuran perusahaan, return on asset, debt to asset ratio, komite audit Abstract: Taxes are one of the largest sources of state revenue in state financing. The greater the tax revenue, the better for the sustainability of a country. Conversely for companies as taxpayers, tax is a cost that reduces company profits so that as much as possible the company will do the way to pay taxes with a minimum value. One way that can be used by companies is to avoid tax (tax avoidance). The purpose of this study is to determine whether there is an influence of company size, return on assets, debt to asset ratio and audit committee on tax avoidance. The data studied were obtained from the annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The sample selection method used is the purposive sampling method with the analysis technique is multiple linear regression. The population in this study were 144 manufacturing companies with a total sample of 45 companies. The results showed that company size and return on assets negatively affect tax avoidance, while debt to asset ratio and audit committee have no effect on earnings persistence. Keywords: tax avoidance, size, return on asset, debt to asset ratio and audit committee

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PENGARUH FREE CASH FLOW, FINANCIAL DISTRESS, DAN INVESTMENT OPPORTUNITY SET TERHADAP MANAJEMEN LABA

Jurnal Akuntansi Bisnis ◽

10.30813/jab.v14i1.2458 ◽

2021 ◽

Vol 14 (1) ◽

Author(s):

Sally Irawan ◽

Prima Apriwenni

Keyword(s):

Earnings Management ◽

Cash Flow ◽

Financial Distress ◽

Stock Exchange ◽

Total Sample ◽

Free Cash Flow ◽

Investment Opportunity ◽

Purposive Sampling ◽

Investment Opportunity Set ◽

Positive Effect

ABSTRACT : Stakeholders pay attention to the earnings report, thus encouraging company managers to plan strategies to produce reports expected by stakeholders. Earnings management is one way that can be done. Managers can intervene the earnings management by increasing or decreasing profit in order to achieve a certain level of profit which benefits himself or the company. This study aims to determine the influence of free cash flow, financial distress, and investment opportunity set on earnings management. The research sample consisted of 11 infrastructure, utility, and transportation companies listed on the Indonesia Stock Exchange in 2014-2018 with the total sample of 55 data. This study used a purposive sampling method and was tested with SPSS 22.0 Software. The results show that the data have met the pooling test, classical assumptions and established criteria. The results of the F test show that the earnings management variable is affected simultaneously by free cash flow, financial distress, and investment opportunity set variables. The t test results show that the free cash flow and investment opportunity set have a significant positive effect on earnings management, whereas financial distress does not. In sum, there is enough evidence that free cash flow and investment opportunity set positively affect earnings management, but financial distress does not have enough evidence to influence earnings management.Keywords: Earnings Management, Free Cash Flow, Investment Opportunity Set, Financial Distress. ABSTRAK: Laporan laba menjadi perhatian para stakeholders sehingga mendorong manajer perusahaan melakukan perencanaan strategi untuk menghasilkan laporan yang diharapkan stakeholder. Manajemen laba adalah salah satu cara yang dapat dilakukan. Intervensi manajer untuk melakukan manajemen laba dengan cara menaikkan atau menurunkan laba guna mencapai tingkat laba tertentu untuk menguntungkan dirinya sendiri atau perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh free cash flow, financial distress, dan investment opportunity set terhadap manajemen laba. Sampel penelitian ini adalah perusahaan infrastruktur, utilitas, dan transportasi yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Total sampel yang digunakan adalah 11 perusahaan dengan data observasi yang diperoleh sebanyak 55. Teknik pengambilan sampel yang digunakan adalah non-probability sampling dengan menggunakan metode purposive sampling dan pengujian yang dilakukan dengan bantuan software SPSS 22.0. Hasil penelitian dari data yang digunakan, untuk uji pooling dan asumsi klasik telah lulus uji dan sudah memenuhi kriteria yang ditetapkan. Hasil uji F menunjukkan bahwa variable manajemen laba dipengaruhi secara simultan oleh variable free cash flow, financial distress, dan investment opportunity set. Dari hasil uji t memperlihatkan hasil bahwa free cash flow dan investment opportunity set mempunyai nilai signifikan positif terhadap manajemen laba, tapi untuk financial distress tidak mempunyai nilai signifikan terhadap manajemen laba. Kesimpulan dari penelitian ini adalah free cash flow dan investment opportunity set berpengaruh positif terhadap manajemen laba, sedangkan financial distress tidak berpengaruh terhadap manajemen laba.Kata Kunci: Manajemen Laba, Free Cash Flow, Investment Opportunity Set, Financial Distress

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Analysis the Effect of Financial Distress, Leverage and Free Cash Flow on Earnings Management

GATR Journal of Accounting and Finance Review (AFR) Vol. 4 (4) Oct-Dec 2019 - GATR Accounting and Finance Review ◽

10.35609/afr.2021.6.3(1) ◽

2021 ◽

Vol 6 (3) ◽

pp. 111-119

Author(s):

Rifka Aulia Inayah ◽

Amiruddin Amiruddin ◽

Grace T. Pontoh

Keyword(s):

Earnings Management ◽

Cash Flow ◽

Financial Distress ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Total Sample ◽

Multiple Linear Regression Analysis ◽

Jel Classification ◽

Free Cash Flow ◽

Company Value

Objective - This study aims to determine and analyze the effect of financial distress, leverage, free cash flow on earnings management. Methodology/Technique – The object of this research is all companies listed on the Indonesia Stock Exchange with an observation period of 2019. The sample determination uses the purposive sampling method and a total sample of 124 companies is obtained. The analysis technique used is multiple linear regression analysis. Findings - The results show that financial distress has no significant effect on earnings management. Leverage and free cash flow have a negative and significant effect on earnings management. Novelty - This research contributes to signalling theory, which is used by company managers who have better information about their company will be encouraged to convey this information to potential investors where this is intended so that companies can increase company value by sending signals through financial statements of companies listed on the IDX. Type of Paper: Empirical. JEL Classification: G32, M21, M41, M42. Keywords: Financial Distress; Leverage; Free Cash Flow and earnings Management

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Leverage, Ukuran Perusahaan, Dan Fixed Asset Intensity Dan Pajak Penghasilan Dimoderasi Regulasi Insentif Pajak Revaluasi Aset

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.2018.005.01.11 ◽

2018 ◽

Vol 5 (01) ◽

pp. 119-130

Author(s):

Hadi Purwanto

Keyword(s):

Regression Analysis ◽

Firm Size ◽

Income Tax ◽

Stock Exchange ◽

Sample Selection ◽

Jel Classification ◽

Tax Revenue ◽

Fixed Asset ◽

Moderator Variable ◽

Purposive Sampling

ABSTRACT This study aims to investigate the influence of leverage, firm size and fixed asset intensity to Income Tax moderated by PMK 191/2015 in listed companies on the Indonesia Stock Exchange. This study uses quantitative data that have been published in the Indonesia Stock Exchange and tax revenue from DGT. The samples used in this study were 145, including 102 companies that met the study criteria, as this study using purposive sampling method in sample selection. Method of data analysis using technique of moderated regression analysis with Warp-pls. The result of the research shows that firm size has a significant effect directly to PPh on revaluation. Leverage and fixed asset intensity have no direct effect on income tax on revaluation.While the effect of leverage and fixed asset intensity on Income Tax of asset revaluation fully moderated (pure moderator) by PMK 191/2015. Otherwise , PMK 191/2015 play role as predictor moderator variable in relation of firm size’s effect on Income Tax of asset revaluation. ABSTRAK Penelitian ini bertujuan untuk meneliti pengaruh leverage, ukuran perusahaan dan fixed asset intensity terhadap PPh atas revaluasi aktiva tetap dengan dimoderasi PMK 191/2015 pada perusahaan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data kuantitatif yang telah dipublikasikan di Bursa Efek Indonesia dan data realiasi pajak Direktorat jenderal Pajak. Dimana sampel yang digunakan dalam penelitian ini sebanyak 145 yang terdiri dari 102 perusahan yang memenuhi kriteria penelitian, karena penelitian ini menggunakan metode purposive sampling dalam pemilihan sampel. Metode analisis data menggunakan teknik moderated regression analysis dengan Warp-pls. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh signifikan secara langsung terhadap PPh atas revaluasi. Leverage dan fixed asset intensity tidak berpengaruh langsung terhadap PPh atas revaluasi. Sedangkan PMK 191/2015 terbukti memoderasi sempurna (pure moderasi) PPh atas Revaluasi. Sementara PMK 191/2015 berperan sebagai variabel prediktor (predictor moderator variable) dalam hubungan pengaruh ukuran perusahaan terhadap PPh atas revaluasi. JEL Classification: M41, G18

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Leverage, Ukuran Perusahaan, Dan Fixed Asset Intensity Dan Pajak Penghasilan Dimoderasi Regulasi Insentif Pajak Revaluasi Aset

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.v5i01.179 ◽

2018 ◽

Vol 5 (01) ◽

pp. 119-130

Author(s):

Hadi Purwanto

Keyword(s):

Regression Analysis ◽

Firm Size ◽

Income Tax ◽

Stock Exchange ◽

Sample Selection ◽

Jel Classification ◽

Tax Revenue ◽

Fixed Asset ◽

Moderator Variable ◽

Purposive Sampling

ABSTRACT This study aims to investigate the influence of leverage, firm size and fixed asset intensity to Income Tax moderated by PMK 191/2015 in listed companies on the Indonesia Stock Exchange. This study uses quantitative data that have been published in the Indonesia Stock Exchange and tax revenue from DGT. The samples used in this study were 145, including 102 companies that met the study criteria, as this study using purposive sampling method in sample selection. Method of data analysis using technique of moderated regression analysis with Warp-pls. The result of the research shows that firm size has a significant effect directly to PPh on revaluation. Leverage and fixed asset intensity have no direct effect on income tax on revaluation.While the effect of leverage and fixed asset intensity on Income Tax of asset revaluation fully moderated (pure moderator) by PMK 191/2015. Otherwise , PMK 191/2015 play role as predictor moderator variable in relation of firm size’s effect on Income Tax of asset revaluation. ABSTRAK Penelitian ini bertujuan untuk meneliti pengaruh leverage, ukuran perusahaan dan fixed asset intensity terhadap PPh atas revaluasi aktiva tetap dengan dimoderasi PMK 191/2015 pada perusahaan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data kuantitatif yang telah dipublikasikan di Bursa Efek Indonesia dan data realiasi pajak Direktorat jenderal Pajak. Dimana sampel yang digunakan dalam penelitian ini sebanyak 145 yang terdiri dari 102 perusahan yang memenuhi kriteria penelitian, karena penelitian ini menggunakan metode purposive sampling dalam pemilihan sampel. Metode analisis data menggunakan teknik moderated regression analysis dengan Warp-pls. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh signifikan secara langsung terhadap PPh atas revaluasi. Leverage dan fixed asset intensity tidak berpengaruh langsung terhadap PPh atas revaluasi. Sedangkan PMK 191/2015 terbukti memoderasi sempurna (pure moderasi) PPh atas Revaluasi. Sementara PMK 191/2015 berperan sebagai variabel prediktor (predictor moderator variable) dalam hubungan pengaruh ukuran perusahaan terhadap PPh atas revaluasi. JEL Classification: M41, G18

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