The Effect of Tax Avoidance and Profitability on Earnings Management with Corporate Governance as a Moderating Variable (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange 2016-2020)

Nirma Yustina, Paryda Paryda, Murtanto Murtanto, Aris Riantori Faisal

Abstract


The purpose of this study is to examine the impact of tax avoidance and moderated profitability on corporate governance and earnings management empirically. From 2016 to 2020, the population for this study was Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX). The sample for this study was constructed using a purposive sampling method, resulting in a sample of 46 manufacturing firms. Secondary data is what is being used. Techniques for documenting data collection from www.idx.co.id. MRA (Moderated Regression Analysis) was used to conduct the analysis, which was carried out using the Eviews version 10 application. The findings of this study indicate that tax avoidance has no discernible effect on earnings management, profitability has a significant negative effect on earnings management, corporate governance can mitigate the effect of tax avoidance on earnings management, and corporate governance can amplify the effect of profitability on earnings management.


Keywords


Tax avoidance; profitability; earnings management; corporate governance

Full Text:

PDF

References


Anne, Putri, Abdul Rohman, & Anis Chairi. (2016). “Tax Avoidance, Earnings Managements, and Corporate Governance Mechanisme (An Evidence From Indonesia)”. Vol 13(4), hlm.1931-1943.

Adam Suryani, Sarsiti. (2021). “Pengaruh Corporate Governance terhadap Penghindaran Pajak”. Surakarta Accounting Review (SAREV) Vol 3 (1).

Afrizal Tahar, Dewi Rachmawati. (2020). “Pengaruh Mekanisme Corporate Governance, Corporate Social Responsibility, Ukuran Perusahaan dan Leverage terhadap Penghindaran Pajak”. Jurnal Ilmiah Akuntansi Vol 18 (1).

Dewi, Lindira Sukma & I Gusti Ketut Agung Ulupui. (2014). “Pengaruh Pajak Penghasilan dan Aset Perusahaan Pada Earnings Management”. E-journal akuntansi Udayana. Vol. 8(1), hlm

Desai, M. A., Dyck, and L.Zingales. (2007). “Theft and Taxes. Journal of financial Economics. Vol. 84(3), hlm. 591-623.

Dhaliwal, D. et al. (2003). “Using Income Tax Expense to Achieve Analysts’ Targets”. Contemporary Accounting Research. Vol. 21(2), hlm. 431-459.

Eka Murni Lusiana Wati, Susi Astuti. (2020). “Pengaruh Profitabilitas, Good Governance dan Intensitas Modal terhadap Penghindaran Pajak pada Perusahaan Pertambangan Sektor Batu Bara di Bursa Efek Indonesia Periode 2016-2018”. Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Vol 2 (4).

Eling RI Kurniati, Eky Apriani. (2019). “Pengaruh Profitabilitas dan Good Corporate Governance terhadap Penghindaran Pajak”. MEDIKONIS (Jurnal Media Komunikasi dan Bisnis.

Ermad MJ, Zulkifli Umar, Rusnaidi. (2021). “Dampak Corporate Governance, Financial Leverage, dan Pertumbuhan Penjualan terhadap Penghindaran Pajak Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia”.

Fadli Hakim. (2018). “Analisis Pengaruh Corporate Governance terhadap Penghindaran Pajak”.

Healy, P. & Wahlen, J.M. (1999). “A Review of the Earning Management Literature and Its Implications for Standar Setting. Accounting Horizons. Vol. 13(4), hlm. 365-383.

Hoque, M. J., Bhuiyan, M. Z. H. & Ahmad, A. (2011). “Tax Evasion and Avoidance Crimes A Study on Some Corporate Firms of Bangladesh”. Tax management.

Hesti Setiorini, Rini Indriani, Pratana P.Midiastuty. (2017). Manajemen Laba, Mekanisme Corporate Governance dan Penghindaran Pajak”. Jurnal Fairness Vol 7 (3).

Ichsan, R. et al. (2021). Determinant of Sharia Bank's Financial Performance during the Covid-19 Pandemic. Budapest International Research and Critics Institute-Journal (BIRCI-Journal). P. 298-309.

Ining Fiyanti, Yefta Andi Kus Noegroho. (2021). “Pengaruh Good Corporate Governance terhadap Kinerja Perusahaan dengan Penghindaran Pajak sebagai Variabel Pemoderasi”. Jurnal Ilmiah MEA Vol 5 (1).

Jensen M, Meckling W. (1976). “Theory of the Firm: Managerial Behaviour, Agency Komite Nasional Kebijakan Umum Governance Indonesia. 2006. Pedoman Umum Good Corporate Governance Indonesia.

Karel Michael Martin, Totok Dewayanto. (2020). “Pengaruh Corporate Governance, dan Model Bisnis terhadap Penghindaran Pajak”. Diponegoro Journal of Accounting, Vol 8 (4). Hal 1-15.

Larastomo, Juoro. Perdana, H. D., Triatmoko, Hanung. & Sudaryono, E. K. (2016). “Pengaruh Tata Kelola Perusahaan dan Penghindaran Pajak terhadap Manajemen Laba pada Perusahaan Manufaktur di Indonesia. Jurnal Bisnis dan Manajemen”. Vol 6(1), hlm. 63-74.

Yannizar, et al. (2020). Analysis of Good Corporate Governance, Free Cash Flow, Leverage towards Earning Management, and Shareholder Wealth in Service Sector Companies Listed on the Indonesia Stock Exchange. Budapest International Research and Critics Institute-Journal (BIRCI-Journal).P. 2567j-2567v.




DOI: https://doi.org/10.33258/birci.v5i1.3757

Article Metrics

Abstract view : 247 times
PDF - 131 times

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.