Manajemen Laba pada Perusahaan yang Melakukan Agresivitas Pajak
Abstract
This research examines the tax aggressiveness of companies with earnings management which reduces earnings before paying taxes. The amount of profit earned will determine the amount of the tax burden paid by the company by imposing a tax rate on profits. The population of research companies listed on the Indonesia Stock Exchange in 2015-2019. From this total population, 103 companies were sampled using the non-probability sampling method with purposive sampling technique. The theory used is positive accounting theory. Data analysis technique used Pearson correlation analysis. The results of data analysis show that there is a significant positive relationship between tax aggressiveness and earnings management. This means that the higher the company performs tax aggressiveness, the higher the tendency of the company to do so with earnings management which reduces profits or in other words there are earnings management actions which reduce profits in companies that carry out tax aggressiveness.
Keywords: Tax Aggressiveness; Earning Management; Effective Tax Rate; Discretionary Accrual.
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References
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Suprimarini, N. P. D., & Suprasto, B. (2017). Pengaruh Corporate Social Responsibility, Kualitas Audit, dan Kepemilikan Institusional pada Agresivitas Pajak. E-Jurnal Akuntansi Universitas Udayana, 19, 1349–1377.
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Undang Undang No 36 Tahun 2008 tentang Pajak Penghasilan. , Jakarta: Sekertariat Negara § (2008).
Watts, R. L., & Zimmerman, J. L. (1990). Positive Accounting Theory: A Ten Year Perspective. The Accounting Review, 65(1), 131–156.
Yudiastuti, L. N., & Wirasedana, I. W. P. (2018). Good Corporate Governance Memoderasi Pengaruh Leverage terhadap Manajemen Laba. E-Jurnal Akuntansi, 23, 130. https://doi.org/10.24843/eja.2018.v23.i01.p06
Diatmika, M. D., & Sukartha, I. M. (2019). Pengaruh Manajemen Laba pada Agresivitas Pajak dan Implikasinya terhadap Nilai Perusahaan. E-Jurnal Akuntansi, 26, 591–621. https://doi.org/10.24843/eja.2019.v26.i01.p22
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2010). The Effects of Executives on Corporate Tax Avoidance. Accounting Review, 85(4), 1163–1189. https://doi.org/10.2308/accr.2010.85.4.1163
Fadli, I., Ratnawati, V., & Kurnia, P. (2016). Pengaruh Liquiditas, Leverage, Komisaris Independen, Manajemen Laba, dan Kepemilikan Institusional terhadap Agresivitas Pajak Perusahaan. JOM Fekom, 3(1), 1205–1219.
Frank, M. M., Lynch, L. J., & Rego, S. O. (2009). Tax Reporting Aggressiveness and Its Relation Financial Reporting University of Virginia. Accounting Review, 84(2), 467–496.
Gupta, S., & Newberry, K. (1997). Determinants of the Variability of Corporate Effective Tax Rates: Evidence from Longitudinal Data. Journal of Accounting and Public Policy, 16, 1–34. https://doi.org/10.2753/REE1540-496X5004S4007
Hashim, H. A., Ariff, A. M., & Amrah, M. R. (2016). Accounting Irregularities and Tax Aggressiveness. International Journal of Economics, Management and Accounting, 1(1), 1–14.
Healy, P. M., & Wahlen, J. M. (1999). A Review of the Earning Management Literature and its Implications for Standard Setting. Accounting Horizons, 13 (4)(November), 365–383. https://doi.org/10.2139/ssrn.156445
Indonesia, I. A. (2017). Standar Akuntansi Keuangan (PSAK Efekt). Indonesia.
Kartikasari, W., Munthe, I. L. S., & Fatahurrazak. (2018). Pengaruh Manajemen Laba, Return on Asset, Current Ratio, dan Komisaris Independen terhadap Agresivitas Pajak pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2013-2016. Jurnal Akuntansi Dan Keuangan Indonesia, 1–20.
Lanis, R., & Richardson, G. (2013). Corporate Social Responsibility and Tax Aggressiveness: A Test of Legitimacy Theory. Accounting, Auditing and Accountability Journal, 26(1), 75–100. https://doi.org/10.1108/09513571311285621
Machdar, N. M. (2019). Agresivitas Pajak Dari Sudut Pandang Manajemen Laba. Jurnal Riset Manajemen Dan Bisnis (JRMB) Fakultas Ekonomi UNIAT, 4(1), 183–192. https://doi.org/10.36226/jrmb.v4i1.257
Mardjani, A. C., Kalangi, L., & Lambey, R. (2015). Perhitungan Penyusutan Aset Tetap Menurut Standar Akuntansi Keuangan dan Peraturan Perpajakan Pengaruhnya terhadap Laporan Keuangan pada PT. Hutama Karya Manado. Emba, 3(1), 1024–1033. Retrieved from https://ejournal.unsrat.ac.id/index.php/emba/article/view/7807
Pasaribu, R. B. F., Kowanda, D., Firdaus, M., & Ummah, R. N. (2015). Mekanisme Good Corporate Governance, Ukuran Perusahaan, Struktur Kepemilikan Manajerial dan Leverage pada Manajemen Laba pada Emiten Perbankan di Bursa Efek Indonesia. JRMB Universitas Gunadarma. Volume 10, No. 1 Juni 2015, 10(1), 1–22.
Purwanto, A., ’ Y., & ’ S. (2016). Pengaruh Likuiditas, Leverage, Manajemen Laba, dan Kopensasi Rugi Fiskal Terhadap Agresivitas Pajak Perusahaan pada Perusahaan Pertanian dan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2011-2013. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 3(1), 580–594.
Ramadhan, Riza. (2017). Analisis Faktor yang Mempengaruhi Manajemen Laba pada Perusahaan Manufaktur yang Tercatat di BEI. Prosiding Seminar Nasional dan Call For Paper Ekonomi dan Bisnis (SNAPER-EBIS 2017), 464-476.
Ridha, M., & Martani, D. (2016). Analisis terhadap Agresivitas Pajak, Agresivitas Pelaporan Keuangan, Kepemilikan Keluarga, dan Tata Kelola Perusahaan di Indonesia. Simposium Nasional Akuntansi XVII, 91.
Scott, W. R. (2000). Financial Accounting Theory (2nd ed.). Scarborough, Ontario: Prentice Hall, Inc., 2000.
Setiawati, L., & Na’im, A. (2000). Manajemen Laba. Jurnal Ekonomi Dan Bisnis Indonesia, 15(4), 424–441. Retrieved from https://journal.ugm.ac.id/jieb/article/view/39145/22202
Sugiarto. (2017). METODOLOGI Penelitian Bisnis (I; Yeskha, ed.). Penerbit ANDI.
Suprimarini, N. P. D., & Suprasto, B. (2017). Pengaruh Corporate Social Responsibility, Kualitas Audit, dan Kepemilikan Institusional pada Agresivitas Pajak. E-Jurnal Akuntansi Universitas Udayana, 19, 1349–1377.
Tiaras, I., & Wijaya, H. (2017). Pengaruh Likuiditas, Leverage, Manajemen Laba, Komisaris Independen Dan Ukuran Perusahaan Terhadap Agresivitas Pajak. Jurnal Akuntansi, 19(3), 380. https://doi.org/10.24912/ja.v19i3.87
Undang Undang No 36 Tahun 2008 tentang Pajak Penghasilan. , Jakarta: Sekertariat Negara § (2008).
Watts, R. L., & Zimmerman, J. L. (1990). Positive Accounting Theory: A Ten Year Perspective. The Accounting Review, 65(1), 131–156.
Yudiastuti, L. N., & Wirasedana, I. W. P. (2018). Good Corporate Governance Memoderasi Pengaruh Leverage terhadap Manajemen Laba. E-Jurnal Akuntansi, 23, 130. https://doi.org/10.24843/eja.2018.v23.i01.p06
Published
2023-01-26
How to Cite
YANTIARI, Ni Wayan; YASA, Gerianta Wirawan.
Manajemen Laba pada Perusahaan yang Melakukan Agresivitas Pajak.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 1, p. 45-58, jan. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/69565>. Date accessed: 11 may 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i01.p04.
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