PENGARUH MANAJEMEN LABA DAN KARAKTERISTIK PERUSAHAAN TERHADAP TAX AVOIDANCE

Henny Henny

33 citations0/0 files storedJurnal Muara Ilmu Ekonomi dan Bisnis

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Corporate Taxation and Avoidance Taxation and Legal Issues Taxation and Compliance Studies

Abstract

Penghindaran pajak adalah upaya yang dilakukan oleh perusahaan untuk menghemat pembayaran pajak yang dapat dilakukan secara legal. Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris tentang pengaruh manajemen laba dan karakteristik perusahaan terhadap penghindaran pajak pada perusahaan manufaktur di Bursa Efek Indonesia untuk periode 2014-2016. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia, dengan sampel perusahaan manufaktur yang memenuhi kriteria penelitian sebanyak 69 perusahaan sampel menggunakan metode purposive sampling. Penelitian ini menggunakan manajemen laba dan karakteristik perusahaan sebagai variabel independen dan penghindaran pajak sebagai variabel dependen. Analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini adalah salah satu karakteristik perusahaan, yaitu leverage berpengaruh positif terhadap penghindaran pajak, sedangkan ukuran dan intensitas modal yang merupakan karakteristik perusahaan dan manajemen laba tidak mempengaruhi penghindaran pajak. Tax avoidance is an effort made by the company to save tax payments that can be done legally. The purpose of this study is to obtain empirical evidence about the effect of earnings management and firm characteristics on tax avoidance in manufacturing companies in the Indonesia Stock Exchange for the period 2014-2016. The population in this study are companies listed on the Indonesia Stock Exchange, with a sample of manufacturing companies that meet the research criteria as many as 69 sample companies using purposive sampling method. This study uses earnings management and firm characteristics as independent variables and tax avoidance as the dependent variable. The analysis used in this study is multiple linear regression analysis. The results of this study are one of the firm characteristic, that is leverage has a positive effect on tax avoidance, while the size and capital intensity which is the firm characteristic and earnings management does not affect tax avoidance.

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1993Research methods for business: A skill building approach 1995Detecting Earnings Management.1985Positive Accounting Theory 2016Financial Accounting Theory 2008Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk: To Conform or Not to Conform?2017PENGARUH LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2010-2012 2017LIKUIDITAS, LEVERAGE, KOMISARIS INDEPENDEN, DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK PERUSAHAAN 2016PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI BEI

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2020Pengaruh Likuiditas, Leverage, Intensitas Modal, dan Ukuran Perusahaan Terhadap Agresivitas Pajak 2020The effect of financial distress and earnings management on tax aggressiveness with corporate governance as the moderating variable

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