Pengaruh Financial Distress dan Konservatisme Akuntansi pada Tax Avoidance
Abstract
Tax avoidance can be interpreted as an effort to avoid tax that is done in a legal and safe way for taxpayers because it does not conflict with applicable tax laws. This study aims to empirically examine the effect of financial distress and accounting conservatism on tax avoidance which is proxied by using a cash effective tax rate (CETR). The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018 totaling 168 companies. The sample used was 44 companies with a total observation sample of 176 in 4 years. Data analysis technique used in this study is multiple linear regression analysis techniques. Based on the analysis, it was found that the financial distress variable had a significant positive effect on tax avoidance, and accounting conservatism had a significant negative effect on tax avoidance.
Keywords: Financial Distress; Accounting Conservatism; Tax Avoidance.
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References
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Watts, R. L. (2003). Conservatism in accounting part I: Explanations and implications. Accounting Horizons, 17(3), 207–221.
Desai, M. A., & Dharmapala, D. (2006). Corporate tax avoidance and high-powered incentives. Journal of Financial Economics, 79, 145–179.
Dowling, J., & Pfeffer, J. (1975). Organizational Legitimacy: Social Values and Organizational Behavior. Pacific Sociological Review, 18(1), 122–136.
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2008). Long-run corporate tax avoidance. Accounting Review, 83(1), 61–82.
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2010). The Effects of Execitive on Corporate Tax Avoidance. Accounting Review, 85(4), 1163–1189.
Feizi, M., Panahi, E., Keshavarz, F., Mirzaee, S., & Mosavi, S. M. (2016). The Impact of the Financial Distress on Tax Avoidance in Listed Firms: Evidence from Tehran Stock Exchange (TSE). International Journal of Advanced Biotechnology and Research, 7, 373–382.
Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2–3), 127–178.
Hartoto, R. I. (2018). Pengaruh Financial Distress, Corporate Governance dan Konservatisme Akuntansi Terhadap Tax Avoidance (Studi Empiris pada perusahaan perbankan yang listing di BEI tahun 2015-2017). 10(2), 1–15.
Hidayati, N. N., & Murni, S. (2009). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Earningss Response Coefficient Pada Perusahaan High Profile. Jurnal Bisnis Dan Akuntansi, 11(1), 1 – 18.
Hoque, Z., & Adams, C. (2011). The Rise and Use of Balanced Scorecard Measures in Australian Government Departements. Financial Accountability & Management, 27(3), 308–331.
Jacob, F. (2014). An Empirical Study of Tax Evasion and Tax Avoidance: A Critical Issue in Nigeria Economic Development. Journal of Economics and Sustainable Development, 5(18), 22–27.
Kim, J., Zhang, L., & Kim, J. (2011). Corporate tax avoidance and stock price crash risk : Firm-level analysis. Journal of Financial Economics, 100(3), 639–662.
Lestari, G. A. W., & Putri, I. G. A. M. A. D. (2017). Pengaruh Corporate Governance, Koneksi Politik, Dan Leverage Terhadap Penghindaran Pajak. E-Jurnal Akuntansi Universitas Udayana Vol.18.3., 18(3), 2028–2054.
Lim, Y. (2011). Tax avoidance, cost of debt and shareholder activism: Evidence from Korea. Journal of Banking and Finance, 35(2), 456–470.
Nurjannah. (2017). Pengaruh Konservatisme Akuntansi dan Intensitas Modal (Capital Intensity) terhadap Penghindaran Pajak (Tax Avoidance) dengan DewanKomisaris Independen Sebagai Variabel Moderating (Studi pada Perusahaan Perbankan yang Terdaftar di BEI). Doctoral Dissertation, Universitas Islam Negeri Alauddin
Makassar.
Park, S. (2018). Related Party Transactions and Tax Avoidance of Business Groups. Sustainability (Switzerland), 10(10), 1–14.
Platt, H. D., & Platt, M. B. (2002). Predicting Corporate Financial Distress: Reflections on Choice-Based Bample Bias. Journal of Economics and Finance, 26(2), 184–199.
Pohan, C. A. (2013). Manajemen Perpajakan: Strategi Perencanaan Pajak dan Bisnis.
Pramudito, B. W., & Sari, M. M. R. (2015). Pengaruh Konservatisme Akuntansi, Kepemilikan Manajerial Dan Ukuran Dewan Komisaris Terhadap Tax Avoidance. E-Jurnal Akuntansi, 13(3), 737–752.
Prima, B. (2019). Tax Justice laporkan Bentoel Lakukan Penghindaran Pajak, Indonesia Rugi US$ 14 juta. https://nasional.kontan.co.id/news/tax-justice-laporkan-bentoel-lakukan-penghindaran-pajak-indonesia-rugi-rp-14-juta. Diakses 10 November 2019
Saputra, M., Nadirsyah, & Hanifah, H. (2017). The Influence of Ownership Structures , Financial Distress , and Tax Loss Carry Forward on Tax Avoidance ( Study on Manufacturing Company Listed in Indonesia Stock Exchange ). Journal of Resources Development and Management, 31, 2422–8397.
Sari, G. M. (2014). Pengaruh Corporate Governance, Ukuran Perusahaan, Kompensasi Rugi Fiskal dan Struktur Kepemilikan terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2008-2012). Jurnal Akuntansi, 2(3), 1–43.
Sari, N., Kalbuana, N., & Jumadi, A. (2016). Pengaruh Konservatisme Akutansi, Kualitas Audit, Ukuran Perusahaan Terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Perdagangan Eceran yang terdaftar di Bursa Efek Indonesia Tahun 2011-2015). Syariah Paper Accounting FEB UMS, 431–440.
Sarra, H. D. (2017). Pengaruh Konservatisme Akuntansi, Komite Audit dan Dewan Komisaris Independen Terhadap Penghindaran Pajak (Studi Empiris Pada Industri Kimia dan Logam di Bursa Efek Indonesia Periode 2010-2014) Hustna. Competitive, 1(1), 63–86.
Sundari, N., & Aprilina, V. (2017). Pengaruh Konservatisme Akuntansi, Intensitas Aset Tetap, Kompensasi Rugi Fiskal Dan Corporate Governanace Terhadap Tax Avoidance. JRAK: Jurnal Riset Akuntansi Dan Komputerisasi Akuntansi, 8(1), 85–109.
Swingly, C., & Sukartha, I. M. (2015). Pengaruh Karakter Eksekutif, Komite Audit, Ukuran Perusahaan, Leverage dan Sales Growth Pada Tax Avoidance. E-Jurnal Akuntansi Uneversitas Udayana, 10(1), 47–62.
Watts, R. L. (2003). Conservatism in accounting part I: Explanations and implications. Accounting Horizons, 17(3), 207–221.
Published
2020-07-10
How to Cite
SWANDEWI, Ni Putu; NOVIARI, Naniek.
Pengaruh Financial Distress dan Konservatisme Akuntansi pada Tax Avoidance.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 7, p. 1670 - 1683, july 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/56562>. Date accessed: 13 dec. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i07.p05.
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