What Happens to Tax Aggressiveness and Earnings Management when Workers Enter the Boardroom?

ABSTRACT: Taxes are the main source of state revenue. The greater amount of tax revenue attainment can support the national economy. However, on the other hand, taxes are a burden that can reduce income for taxpayer. This encourage taxpayer to make every effort to reduce the tax burden from legal tax planning to illegal. Excessive tax planning will result to tax aggressiveness. This study aims to examine, analyse, and obtain empirical evidence about the effect of earnings management, proportion of independent commissioners, profitability, capital intensity, and liquidity to tax aggressiveness. This research is also to compare the result of prior researches. The population in this research is 144 manufacturing companies that listed in Indonesian Stock Exchange from 2012 to 2016. Sample consist of 51 manufacturing companies, selected using one of nonprobability sampling method, which is purposive sampling type. The data type is secondary data which collected from IDX website. The statistical method used in this research is multiple regression analysis. These results indicates that earnings management and profitability have a significant influence to tax aggressiveness. While the proportion of independent commissioners, capital intensity, dan liquidity have no influence toward tax aggressiveness. But, if earnings management, proportion of independent commissioners, profitability, capital intensity, and liquidity simultantly tested with the control variable which are size and leverage the result show that there is significant association with the tax aggressiveness. Keyword : Tax aggressiveness, earnings management, proportion of independent commissioners, profitability, capital intensity, liquidity, size, leverage. ABSTRAK: Pajak merupakan sumber utama penerimaan negara. Semakin besar jumlah penerimaan pajak maka dapat mendukung perekonomian nasional. Namun, di sisi lain, pajak merupakan beban yang dapat mengurangi penghasilan bagi wajib pajak. Hal ini mendorong wajib pajak untuk melakukan segala upaya untuk menekan beban pajak mulai dari perencanaan pajak yang legal hingga ilegal. Perencanaan pajak yang berlebihan akan menimbulkan agresivitas pajak. Penelitian ini bertujuan untuk menguji, menganalisis, dan memperoleh bukti empiris mengenai pengaruh manajemen laba, proporsi komisaris independen, profitabilitas, capital intensity, dan likuiditas terhadap tax aggressiveness. Penelitian ini juga membandingkan hasil dengan penelitian sebelumnya. Populasi dari penelitian ini adalah 144 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2012 sampai dengan 2016. Sampel terdiri dari 51 perusahaan manufaktur yang dipilih menggunakan salah satu metode nonprobability sampling, yaitu tipe purposive sampling. Tipe data adalah data sekunder yang diperoleh dari situs IDX. Metode statistik yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa manajemen laba dan profitabilitas berpengaruh signifikan terhadap tax aggressiveness. Sedangkan proporsi komisaris independen, capital intensity, dan likuiditas tidak berpengaruh terhadap tax aggressiveness. Namun, jika manajemen laba, proporsi komisaris independen, profitabilitas, capital intensity, dan likuiditas diuji secara bersama-sama dengan variabel kontrol, yaitu ukuran perusahaan dan leverage menunjukkan terdapat pengaruh terhadap tax aggressiveness. Kata kunci: Agresivitas pajak, manajemen laba, proporsi komisaris independen, profitabilitas, capital intensity, likuiditas, ukuran perusahaan, leverage.

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The effect of financial distress and earnings management on tax aggressiveness with corporate governance as the moderating variable

International Journal of Research in Business and Social Science (2147-4478) ◽

10.20525/ijrbs.v9i7.965 ◽

2020 ◽

Vol 9 (7) ◽

pp. 167-176

Author(s):

Ratih Pujirahayu Nugroho ◽

Sutrisno T Sutrisno ◽

Endang Mardiati

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Financial Distress ◽

Stock Exchange ◽

Real Earnings Management ◽

Audit Committees ◽

Manufacturing Companies ◽

Sample Collection ◽

Financial Reports ◽

Tax Aggressiveness

This study aims to verify the correlation between financial distress and earnings management of tax aggressiveness moderated by corporate governance. This study uses a population of manufacturing companies that publish their financial statement on the Indonesia Stock Exchange from 2017 until 2018. Sample collection was performed using a purposive sampling method, resulting in a total of 212 populations that published complete financial reports. This study was tested by using the Multiple Regression Analysis test. This research gave empirical proofs that financial distress and real earnings management positively influenced the tax aggressiveness was supported, the proportion of independent commissioners weakened the financial distress and negatively impacted the tax aggressiveness was supported, the total audit committees weakened the financial distress and negatively influenced the tax aggressiveness was not supported, the proportion of independent commissioners and total audit committees weakened the real earnings management and negatively affected the tax aggressiveness was not supported

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Does Corporate Governance Moderate the Effect of Earnings Management on Tax Aggressiveness

Proceedings of Social Sciences, Humanities and Economics Conference (SoSHEC 2017) ◽

10.2991/soshec-17.2018.2 ◽

2018 ◽

Author(s):

Dewi Prastiwi

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Tax Aggressiveness

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Pengaruh Manajemen Laba Pada Agresivitas Pajak dan Implikasinya Terhadap Nilai Perusahaan

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v26.i01.p22 ◽

2019 ◽

pp. 591 ◽

Cited By ~ 1

Author(s):

Made Dika Diatmika ◽

I Made Sukartha

Keyword(s):

Earnings Management ◽

Path Analysis ◽

Firm Value ◽

Stock Exchange ◽

Positive Contribution ◽

Tax Aggressiveness ◽

Company Value ◽

Analysis Technique ◽

Negative Effect ◽

The Government

This study aims to determine the effect of earnings management on tax aggressiveness and its implications for firm value. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2012-2017. The data analysis technique used is path analysis. Based on the results of path analysis, it is known that earnings management with decreasing income has no effect on tax aggressiveness. Tax aggressiveness has a negative effect on firm value. Earnings management with income decreasing has a negative effect on firm value. Earnings management with decreasing income does not influence indirectly on firm value through tax aggressiveness. The implication of this research theoretically is supporting agency theory and signal theory while practically this research can provide a positive contribution to all parties, especially companies, the main users of financial statements, and also the government. Keywords: company value, earnings management, tax aggressiveness

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IS TAX AGGRESSIVENESS AN INDICATOR OF EARNINGS MANAGEMENT?

Polish Journal of Management Studies ◽

10.17512/pjms.2019.20.2.43 ◽

2019 ◽

Vol 20 (2) ◽

pp. 516-527

Author(s):

Yulius Kurnia Susanto ◽

Sheryl Adrianne ◽

Kashan Pirzada

Keyword(s):

Earnings Management ◽

Tax Aggressiveness

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KUALITAS LABA ATAS INTENSITAS KECURANGAN AKUNTANSI DAN MANAJEMEN LABA AKRUAL TERHADAP AGRESIVITAS PAJAK

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) ◽

10.34204/jiafe.v5i2.1888 ◽

2020 ◽

Vol 5 (2) ◽

pp. 199-208

Author(s):

Rahmat Irawan ◽

Syahril Djaddang

Keyword(s):

Earnings Management ◽

Structural Equation ◽

Audit Quality ◽

Earnings Quality ◽

Equation Model ◽

Test Results ◽

Accounting Fraud ◽

Tax Aggressiveness ◽

The Relationship

This study aims to examine the effect of accounting fraud intensity and accrual earnings management on tax aggressiveness and test earnings quality and audit quality on the accounting fraud intensity and accrual earnings management on tax aggressiveness. The testing method in this study uses multiple regression analysis. Through purposive sampling, the sample in this study amounted to 65. The data testing used structural equation model. The test results show that the intensity of accounting fraud affects tax aggressiveness, Accrual earnings management affects the tax aggressiveness, The quality of earnings strengthens the effect of accounting fraud and accrual earnings management on tax aggressiveness and Audit quality does not moderate the relationship between accounting fraud intensity and accrual earnings management with tax aggressiveness.

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Pengaruh Manajemen Laba Pada Nilai Perusahaan Dengan Agresivitas Pajak Sebagai Variabel Intervening

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v29.i03.p11 ◽

2019 ◽

Vol 29 (3) ◽

pp. 1055

Author(s):

Ni Wayan Intan Saskara Wahyuni ◽

I Gusti Ayu Nyoman Budiasih

Keyword(s):

Earnings Management ◽

Path Analysis ◽

Stock Exchange ◽

Sample Selection ◽

Secondary Data ◽

Sampling Technique ◽

Data Types ◽

Tax Aggressiveness ◽

Company Value ◽

Negative Effect

This study aims to analyze and determine the effect of earnings management on company value with tax aggressiveness as an intervening variable. The theoretical implications of this research to be able to support the application of agency theory and signaling theory by conducting research on a straightforward basis. The study was conducted on mining companies listed on the Indonesia Stock Exchange in 2012-2018. This study uses quantitative data types and secondary data sources with the number of observations obtained as many as 60 observations determined using the nonprobability sampling method with a purposive sampling technique as a sample selection method. Data analysis technique used in this research is path analysis with SPSS program. Based on the results of the path analysis in this study shows that earnings management has no effect on tax aggressiveness. Tax aggressiveness has a negative effect on company value. Earnings management has a negative effect on company value. Earnings management does not affect indirectly the value of the company through tax aggressiveness. Keywords : Earnings Management; Tax Aggressiveness; Company Value.

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Tax Aggressiveness in Manufacturing Companies in Indonesia

JURNAL AKUNTANSI DAN PAJAK ◽

10.29040/jap.v22i1.1102 ◽

2021 ◽

Vol 22 (1) ◽

Author(s):

Fuad Hasyim ◽

Adhi Kresna Jiwayana

Keyword(s):

Panel Data ◽

Linear Regression ◽

Earnings Management ◽

Multiple Linear Regression ◽

Stock Exchange ◽

Financial Statements ◽

Manufacturing Companies ◽

Tax Aggressiveness ◽

Purposive Sampling ◽

Regression Approach

This study aims to analyze the factors that influence tax aggressiveness in manufacturing companies in Indonesia. This study uses a multiple linear regression approach using panel data. Data obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange during 2015-2018 period. Sampling in this study was conducted by purposive sampling. The results of the study with the fixed effect approach show that the profitability variable has a significant effect on tax aggressiveness, while earnings management, leverage, and cash before the tax ratio have no effect.

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PENGARUH LINDUNG NILAI, FINANCIAL LEVERAGE, DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK

Media Riset Akuntansi Auditing & Informasi ◽

10.25105/mraai.v17i1.2039 ◽

2017 ◽

Vol 17 (1) ◽

pp. 31

Author(s):

Furqon Nurhandono ◽

Amrie Firmansyah

Keyword(s):

Panel Data ◽

Earnings Management ◽

Empirical Evidence ◽

Tax Evasion ◽

Significant Relationship ◽

Stock Exchange ◽

Tax Planning ◽

Financial Leverage ◽

Tax Aggressiveness ◽

Taxable Income

This research is aimed to provide empirical evidence about relationship between hedging, financial leverage, and earnings management on tax aggressiveness. Frank and Rego (2009) defines tax aggressiveness as the act of manipulation to reduce the amount of taxable income through tax planning efforts either it can or can not be categorized as an act of tax evasion. Using purposive sampling this research selected 24 firms that are listed in Indonesian Stock Exchange from 2011-2015 as samples. The result of multiple regression of panel data shows that there is positively significant relationship between financial leverage and tax aggressiveness as well as earnings management and tax aggressiveness. While there is no significant relationship between hedging and tax aggresiveness.

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