Manajemen Laba, Leverage, Pertumbuhan Penjualan, Penghindaran Pajak: Peran Moderasi Komisaris Independen
Abstract
The research aims to empirically examine the effect of earnings management, leverage, and sales growth on tax evasion. In addition, this study also examines the moderating role of independent commissioners in the relationship between the independent variables and the dependent variable. This study uses data in the form of financial statements of the consumer goods sector listed on the IDX for the 2018-2021 period. The total sample used in this study was 180 sample data selected by purposive sampling method. Hypothesis testing was carried out using multiple linear regression analysis with panel data. The test results show that earnings management and leverage have no effect on tax evasion, while sales growth has a negative effect on tax evasion. The results of the study concluded that the independent commissioner has no moderating role in the effect of earnings management on tax evasion and the effect of leverage on tax evasion. However, independent commissioners can strengthen the negative effect of sales growth on tax evasion.
Keywords: Debt Policy; Earnings Quality; Tax Planning; Sales Growth; Corporate Governance
Downloads
References
Amalia, A. R., & Firmansyah, A. (2022). Debt policy, sales growth, tax avoidance: the moderating role of independent commissioners. International Journal of Contemporary Accounting, 4(2), 97–114. https://doi.org/10.25105/ijca.v4i2.14153
Apriadi, R., Angelina, R. P., Firmansyah, A., & Trisnawati, E. (2022). Manajemen laba dan karakteristik perusahaan sektor barang konsumsi di Indonesia. Jurnal Pajak Dan Keuangan Negara, 3(2), 305–315. https://doi.org/10.31092/jpkn.v3i2.1532
Aprianto, M., & Dwimulyani, S. (2019). Pengaruh sales growth dan leverage terhadap tax avoidance dengan kepemilikan institusional sebagai variabel moderasi. Seminar Akuntansi Nasional Pakar Ke 2, 2(2615–3343), 1–10. https://doi.org/10.25105/pakar.v0i0.4246
Ariawan, I. M. A. R., & Setiawan, P. E. (2017). Pengaruh dewan komisaris independen, kepemilikan institusional, profitabilitas dan leverge terhadap tax avoidance. E-Jurnal Akuntansi, 18(3), 1831–1859. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/23975
Astari, N. P. N., Mendra, N. P. Y., & Adiyadnya, M. S. P. (2019). Pengaruh pertumbuhan penjualan, profitabilitas, leverage, dan ukuran perusahaan terhadap tax avoidance. Kumpulan Hasil Riset Mahasiswa Akuntansi, 1(1), 166–182. https://e-journal.unmas.ac.id/index.php/kharisma/article/view/528
Ayuningtyas, N. P. W., & Sujana, I. K. (2018). Pengaruh proporsi komisaris independen, leverage, sales growth, dan profitabilitas pada tax avoidance. E-Jurnal Akuntansi, 25(3), 1884–1912. https://doi.org/10.24843/eja.2018.v25.i03.p10
Barli, H. (2018). Pengaruh leverage dan firm size terhadap penghindaran pajak (studi empiris pada perusahaan sektor property, real estate, dan building construction yang terdaftar di bursa efek Indonesia periode tahun 2013-2017). Jurnal Ilmiah Akuntansi Universitas Pamulang, 6(2), 223–238. https://doi.org/10.32493/jiaup.v6i2.1956
Brigham, E. F., & Houston, J. F. (2019). Fundamentals of financial management. Cengage Learning.
Dihni, V. A. (2022). Rasio pajak terhadap pdb (tax ratio) Indonesia (2017-2021). https://databoks.katadata.co.id/datapublish/2022/08/05/ini-tren-tax-ratio-indonesia-dalam-5-tahun-terakhir
Falbo, T. D., & Firmansyah, A. (2021). Penghindaran pajak di Indonesia: multinationality dan manajemen laba. Bisnis-Net Jurnal Ekonomi Dan Bisnis, 4(1), 94–110. https://doi.org/10.46576/bn.v4i1.1325
Fatimah, F. (2020). Dampak penghindaran pajak Indonesia diperkirakan rugi Rp 68,7 triliun. https://www.pajakku.com/read/5fbf28b52ef363407e21ea80/Dampak-Penghindaran-Pajak-Indonesia-Diperkirakan-Rugi-Rp-687-Triliun
Firmansyah, A., & Ardiansyah, R. (2020). Bagaimana praktik manajemen laba dan penghindaran pajak sebelum dan setelah pandemi covid19 di Indonesia? Bina Ekonomi, 24(2), 31–51. https://doi.org/10.26593/be.v24i1.5075.87-106
Gultom, J. (2021). Pengaruh profitabilitas, leverage, dan likuiditas terhadap tax avoidance. Jurnal Akuntansi Berkelanjutan Indonesia, 4(2), 239–253. https://doi.org/10.32493/JABI.v4i2.y2021.p239-253
Handayani, R. (2017). Pengaruh dewan komisaris independen, kepemilikan institusional dan corporate social responsibility terhadap tax avoidance di perusahaan perbankan. Jurnal Ilmiah Akuntansi, 8(3), 114–131. https://ejournal.unibba.ac.id/index.php/akurat/article/view/65
Hariseno, P. E., & Pujiono, P. (2021). Pengaruh praktik manajemen laba terhadap penghindaran pajak. Jurnal Ilmu Komputer, Ekonomi Dan Manajemen, 1(1), 110–111. https://ummaspul.e-journal.id/JKM/article/view/1650
Henny, H. (2019). Pengaruh manajemen laba dan karakteristik perusahaan terhadap tax avoidance. Jurnal Muara Ilmu Ekonomi Dan Bisnis, 3(1), 36–46. https://doi.org/10.24912/jmieb.v3i1.4021
Hidayat, W. W. (2018). Pengaruh profitabilitas, leverage dan pertumbuhan penjualan terhadap penghindaran pajak: studi kasus perusahaan manufaktur di Indonesia. Jurnal Riset Manajemen Dan Bisnis (JRMB) Fakultas Ekonomi UNIAT, 3, 19–26. http://repository.ubharajaya.ac.id/id/eprint/5856
Irawan, F., Kinanti, A., & Suhendra, M. (2020). The impact of transfer pricing and earning management on tax avoidance. 12(3), 3203–3216. https://www.iratde.com/index.php/jtde/article/view/1229
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). Performance matched discretionary accrual measures. Journal of Accounting and Economics, 39(1), 163–197. https://doi.org/10.1016/j.jacceco.2004.11.002
Lietz, G. (2013). Tax avoidance vs tax aggressiveness: A unifying conceptual framework. In Working Paper. https://doi.org/10.2139/ssrn.2363828
Manuel, D., Sandi, S., Firmansyah, A., & Trisnawati, E. (2022). Manajemen laba, leverage dan penghindaran pajak: peran moderasi tanggung jawab sosial perusahaan. Jurnal Pajak Indonesia, 6(2S), 550–560. https://doi.org/10.31092/jpi.v6i2s.1832
Monica, B. A., & Irawati, W. (2021). Pengaruh transfer pricing dan sales growth terhadap tax avoidance pada perusahaan manufaktur. In Sakuntala (Vol. 1, Issue 1). http://openjournal.unpam.ac.id/index.php/SAKUNTALA/article/view/13583
Ningsih, I. A. M. W., & Noviari, N. (2022). Financial distress, sales growth, profitabilitas dan penghindaran pajak. E-Jurnal Akuntansi, 32(1), 229–244. https://doi.org/10.24843/eja.2022.v32.i01.p17
Noviyani, E., & Muid, D. (2019). Pengaruh return on assets, leverage, ukuran perusahaan, intensitas aset tetap, dan kepemilikan institusional terhadap penghindaran pajak. Diponegoro Journal of Accounting, 8(3), 1–11. https://ejournal3.undip.ac.id/index.php/accounting/article/view/25712
Octavia, T. R., & Sari, D. P. (2022). Pengaruh manajemen laba, leverage dan fasilitas penurunan tarif pajak penghasilan terhadap penghindaran pajak. Jurnal Pajak Dan Keuangan Negara, 4(1), 72–82. https://doi.org/10.31092/jpkn.v4i1.1717
Pajriansyah, R., & Firmansyah, A. (2017). Pengaruh leverage, kompensasi rugi fiskal dan manajemen laba terhadap penghindaran pajak. Keberlanjutan : Jurnal Manajemen Dan Jurnal Akuntansi, 2(1), 431–459. http://openjournal.unpam.ac.id/index.php/keberlanjutan/article/view/571
Pratomo, D., & Rana, R. A. (2021). Pengaruh kepemilikan institusional, komisaris independen dan komite audit terhadap penghindaran pajak. JAK (Jurnal Akuntansi ): Kajian Ilmiah Akuntansi, 8(1), 91–103. https://doi.org/10.30656/jak.v8i1.2487
Puspitasari, D., Radita, F., & Firmansyah, A. (2021). Penghindaran pajak di Indonesia: profitabilitas, leverage, capital intensity. Jurnal Riset Akuntansi Tirtayasa, 6(2), 138–152. https://doi.org/10.48181/jratirtayasa.v6i2.10429
Putri, V. R., & Putra, B. I. (2017). Pengaruh leverage, profitability, ukuran perusahaan dan proporsi kepemilikan institusional terhadap tax avoidance. Jurnal Ekonomi Manajemen Sumber Daya, 19(1), 1–11. https://doi.org/10.23917/dayasaing.v19i1.5100
Rahayu, S., Firmansyah, A., Perwira, H., Saputro, S. K. A., & Trisnawati, E. (2022). Liquidity, leverage, tax avoidance: the moderating role of firm size. Riset : Jurnal Aplikasi Ekonomi, Akuntansi Dan Bisnis, 4(1), 39–52. https://doi.org/10.37641/riset.v4i1.135
Rahmadani, R., Muda, I., & Abubakar, E. (2020). Pengaruh ukuran perusahaan, profitabilitas, leverage, dan manajemen laba terhadap penghindaran pajak dimoderasi oleh political connection. Jurnal Riset Akuntansi Dan Keuangan, 8(2), 375–392. https://doi.org/10.17509/jrak.v8i2.22807
Ramadhan, M. A., & Firmansyah, A. (2022). The supervision role of independent commissioner in decreasing risk from earnings management and debt policy. Accounting Analysis Journal, 11(1), 31–43. https://doi.org/10.15294/aaj.v11i1.58178
Rospitasari, N. R., & Oktaviani, R. M. (2021). Analisa pengaruh komite audit, komisaris independen dan kualitas audit terhadap penghindaran pajak. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 5(3), 3087–3099. https://doi.org/10.31955/mea.v5i3.1714
Safitri, N., & Damayanti, T. W. (2021). Sales growth dan tax avoidance dengan kepemilikan institusional sebagai variabel pemoderasi. Perspektif Akuntansi, 4(2), 175–216. https://doi.org/10.24246/persi.v4i2.p175-216
Salma, N., & Riska, T. J. (2020). Pengaruh rasio leverage, likuiditas, profitabilitas terhadap kualitas laba perusahaan makanan minuman BEI. Competitive, 14(2), 84–95. https://doi.org/10.36618/competitive.v14i2.622
Saputri, F. A. (2018). Pengaruh profitabilitas, leverage, intensitas modal dan proporsi dewan komisaris independen terhadap tax avoidance. Jurnal Ekobis Dewantara, 1(6), 1–8. https://jurnalfe.ustjogja.ac.id/index.php/ekobis/article/view/424
Sari, I. P., Tjandra, T., Firmansyah, A., & Trisnawati, E. (2021). Praktek manajemen laba di Indonesia: komite audit, komisaris independen, arus kas operasi. Ultima Accounting : Jurnal Ilmu Akuntansi, 13(2), 310–322. https://doi.org/10.31937/akuntansi.v13i2.2376
Sari, I. P., Trisnawati, E., & Firmansyah, A. (2023). Pengungkapan tata kelola perusahaan, kompetensi auditor internal, manajemen laba: peran moderasi penghindaran pajak. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 18(1), 87–110. https://doi.org/10.25105/jipak.v18i1.15808
Scott, W. R. (2015). Financial accounting theory, seventh edition. (7th ed.). Pearson Canada.
Suteja, S. M., Firmansyah, A., Sofyan, V. V., & Trisnawati, E. (2022). Ukuran perusahaan, pertumbuhan penjualan, penghindaran pajak: bagaimana peran tanggung jawab sosial perusahaan? Jurnal Pajak Indonesia, 6(2), 436–445. https://doi.org/10.31092/jpi.v6i2.1833
Trisnawati, E., & Gunawan, J. (2019). Governance disclosure, senior management and their influences on tax avoidance. International Journal of Innovation, Creativity and Change, 9(3), 85–104. https://www.ijicc.net/images/vol9iss3/9307_Trisnawati_2019_E_R.pdf
Ulya, F. N. (2022). Sepanjang 2021, penerimaan pajak tembus 1.277,5 triliun. https://money.kompas.com/read/2022/01/03/214500526/sepanjang-2021-penerimaan-pajak-tembus-1.277-5-triliun
Wahyuni, K., Aditya, E. M., & Indarti, I. (2021). Pengaruh leverage, return on assets dan ukuran perusahaan terhadap penghindaran pajak pada perusahaan publik di Indonesia. Management & Accounting Expose, 2(2), 116–123. https://doi.org/10.36441/mae.v2i2.103
Wardana, I. G. A. K., Sujana, E., & Wahyuni, M. A. (2017). Pengaruh pengendalian internal, whistleblowing system dan moralitas aparat terhadap pencegahan fraud pada dinas pekerjaan umum Kabupaten Buleleng. Jurnal Ilmiah Mahasiswa Akuntansi, 8(2), 1–10. https://ejournal.undiksha.ac.id/index.php/S1ak/article/view/12161
Wardani, D. K., Dewanti, W. I., & Permatasari, N. I. (2019). Pengaruh manajemen laba, umur perusahaan dan leverage terhadap tax avoidance. Akuisisi: Jurnal Akuntansi, 15(2), 18–25. https://doi.org/10.24127/akuisisi.v15i2.405
Yulianty, A., Khrisnatika, M. E., & Firmansyah, A. (2021). Penghindaran pajak pada perusahaan pertambangan di Indonesia: profitabilitas, tata kelola perusahaan, intensitas persediaan, leverage. Jurnal Pajak Indonesia, 5(1), 20–31. https://doi.org/10.31092/jpi.v5i1.1201
Yuni, N. P. A. I., & Setiawan, P. E. (2019). Pengaruh corporate governance dan profitabilitas terhadap penghindaran pajak dengan ukuran perusahaan sebagai variabel pemoderasi. E-Jurnal Akuntansi, 29(1), 128–144. https://doi.org/10.24843/eja.2019.v29.i01.p09
Yustrianthe, R. H., & Fatniasih, I. Y. (2021). Pengaruh pertumbuhan penjualan, leverage, dan profitabilitas terhadap tax avoidance (pada perusahaan manufaktur yang terdaftar di BEI periode 2015-2019). JIMEA: Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 5(2), 364–382. https://doi.org/10.31955/mea.v5i2.1096
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.