Good Corporate Governance dan Manajemen Laba Governance Memoderasi Hubungan Related Party Transaction Pada Agresivitas Penghindaran Pajak
Abstract
This study aims to examine the relationship of related party transactions (RPT) on aggressiveness of tax avoidance with good corporate governance and earnings management as moderating. The study was conducted in rural banks throughout Bali with a sample size of 137 rural banks. The sample was collected by using purposive sampling technique. Data collection is done through the publication of data from the Financial Services Authority (OJK). The data analysis technique used Moderated Regression Analysis (MRA). The results show that related party transactions have a negative but not significant effect on the aggressiveness of tax avoidance. While good corporate governance is not proven to reduce the aggressiveness of RPT tax avoidance and earnings management increase the influence of RPT on the aggressiveness of tax avoidance.
Keywords: Management of Profit; Good Corporate Governance; Related Party Transaction; Aggressiveness of Tax Avoidance.
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References
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Bhasin, M. (2016). Survey Of Creative Accounting Practices : An Empirical Study. (January)
Beaver, W. H., McNichols, M. F., & Wang, Z. Z. (2019). Increased market response to earnings announcements in the 21st century: An Empirical Investigation. Journal of Accounting and Economics, 101244. https://doi.org/10.1016/j.jacceco.2019.101244
Fadhilah, R. (2014). Pengaruh Good Corporate Governance Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei 2009-2011). Jurnal Akuntansi, 2(1). Retrieved From Http://Ejournal.Unp.Ac.Id/Students/Index.Php/Akt/Article/View/908
Fadli, I. (Imam), Ratnawati, V. (Vince), & Kurnia, P. (Pipin). (2016). Pengaruh Likuiditas, Leverage, Komisaris Independen, Manajemen Laba,Dan Kepemilikan Institusional Terhadap Agresivitas Pajak Perusahaan (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2013). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 3(1), 1205–1219. Https://Doi.Org/10.0/Css/All.Css
Frank, M., Lynch, L., & Rego, S. (2009). Tax Reporting Aggressiveness And Its Relation To Aggressive Financial Reporting. The Accounting Review, 84(2), 2009. Retrieved From Https://Meridian.Allenpress.Com/Accounting-Review/Article-Abstract/84/2/467/53299
Jian. M & Wong,T. J. (2010). Propping through related party transactions. Review of Accounting Studies volume 15, pages70–105 (2010). https://link.springer.com/article/10.1007/s11142-008-9081-4
Jimenez, E., Working, H. P.-W. B. P. R., & 2008, Undefined. (2008). Can Cost-Benefit Analysis Guide Education Policy In Developing Countries? Papers.Ssrn.Com. Retrieved From Https://Papers.Ssrn.Com/Sol3/Papers.Cfm?Abstract_Id=1112191
Lanis.R & Richardson.G. (2011). The effect of board of director composition on corporate tax aggressiveness. Journal of Accounting and Public Policy Volume 30, Issue 1, January–February 2011, Pages 50-70. https://doi.org/10.1016/j.jaccpubpol.2010.09.003
Kanagaretnam, K., Lee.J.,Lim,CY & Lobo,GJ., (2016) Cross-Country Evidence on the Role of Independent Media in Constraining Corporate Tax Aggressiveness. Journal of Business Ethics volume 150, pages879–902. https://link.springer.com/article/10.1007/s10551-016-3168-9
Kim, I. (2015). Directors’ and officers’ insurance and opportunism in accounting choice. 7(1), 51–65.
Marchini.PL., Mazza.T., & Medioli.A. (2018). The impact of related party transactions on earnings management: some insights from the Italian context. Journal of Management and Governance volume 22, pages981–1014 (2018). https://link.springer.com/article/10.1007/s10997-018-9415-y
Meita,OR.,Eka.,PY.,Sunarto., Afifaful,J. (2021). The Effect of Leverage, Earning Management, Capital Intensity, and Inventory Intensity on Tax Aggressiveness of Manufacturing Companies in Indonesia. The Journal of Asian Finance, Economics and Business Volume 8 Issue 7 /Pages.501-508/2021
Ogbeide, Sunday Oseiweh dan Obaretin, Osasu. 2018. Good Corporate governance Mechanisms and Tax Aggressiveness of Listed Firms in Nigeria. Amity Journal of Good Corporate governance 3 (1), (1-12)
Oktaviani, R. M., & Nurhayati, I. (2017). Determinan Kepatuhan Wajib Pajak Badan Dengan Niat Sebagai Pemediasi Dari Perspektif Planned Behaviour Theory. Prosiding Seminar Nasional & Call For Papers Feb Untag.
Partiningsih Dn, & Asyik, N. (2016). Pengaruh Faktor Keuangan, Non Keuangan Terhadap Peringkat Obligasi: Manajemen Laba Sebagai Intervening. Jurnal Ilmu Dan Riset Akuntansi, 5(1). Retrieved From Http://Jurnalmahasiswa.Stiesia.Ac.Id/Index.Php/Jira/Article/Download/1443/1458
Sapta Setia Darma. (2019). Jurnal Ilmiah Akuntansi Universitas Pamulang P, 7(1).
Shelly, N., Ratnawati, V., & Silfi, A. (2017). Pengaruh Manajemen Laba, Corporate Governance, Dan Intensitas Modal Terhadap Agresivitas Pajak Perusahaan (Studi Empiris Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bei Periode Tahun 2010-2014). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 4(1), 1901–1914. Https://Doi.Org/10.0/Css/All.Css
Tiaras, I., & Wijaya, H. (2015). Pengaruh Likuiditas, Leverage, Manajemen Laba, Komisaris Independen Dan Ukuran Perusahaan Terhadap Agresivitas Pajak. Jurnal Akuntansi, 19(3), 380–397. Https://Doi.Org/10.24912/Ja.V19i3.87
Ratnawati,V.,Wahyunir,N & Abduh,A. (2019). The Effect Of Institutional Ownership, Board Of Commissioners, Audit Committee On Tax Aggressiveness; Firm Size As A Moderating Variable. International Journal of Business and Economy, [S.l.], v. 1, n. 2, p. 103-114, sep. 2019. ISSN 2682-8359. https://myjms.mohe.gov.my/index.php/ijbec/article/view/7829
Walker, M. (2013). How far can we trust earnings numbers? What research tells us about earnings management. Accounting and Business Research, 43(4), 445–481. https://doi.org/10.1080/00014788.2013.785823
Wang.HD., Cho.CC & Lin,.CJ. (2019). Related party transactions, business relatedness, and firm performance. journal of bussiness research Vol;101. https://doi.org/10.1016/j.jbusres.2019.01.066
Yasa, I. N. (2018). Pengujian Kewajiban Moral Dan Biaya Kepatuhan Terhadap Kepatuhan Wajib Pajak | Jurnal Riset Akuntansi (Juara). Jurnal Riset Akuntansi, 8(1), 50–57. Retrieved From Http://E-Journal.Unmas.Ac.Id/Index.Php/Juara/Article/View/29
Yasa, I. N., & Martadinata, I. P. (2019). Taxpayer Compliance From The Perspective Of Slippery Slope Theory: An Experimental Study. Jurnal Akuntansi Dan Keuangan, 20(2), 53. Https://Doi.Org/10.9744/Jak.20.2.53-61
Yasa, I. N. P., Dharmawan, N. A. S., Adiputra, I. M. P., Martadinata, I. P. H., & Herawati, N. T. (2021). Tax Comprehension And Ethics Education Integration In Improving Tax Compliance Among Accounting Students. International Journal Of Finance & Banking Studies (2147-4486), 10(1), 96–108. Https://Doi.Org/10.20525/Ijfbs.V10i1.1159
Published
2022-04-26
How to Cite
WIDIANA, I Gusti Ketut Wira et al.
Good Corporate Governance dan Manajemen Laba Governance Memoderasi Hubungan Related Party Transaction Pada Agresivitas Penghindaran Pajak.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 4, p. 941-952, apr. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/83047>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i04.p09.
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