Pengaruh Earnings Management, Profitabilitas dan Size terhadap Agresivitas Pajak

Candra Febrilyantri

doi:10.25273/inventory.v4i2.7670

Pengaruh Earnings Management, Profitabilitas dan Size terhadap Agresivitas Pajak

Candra Febrilyantri

Abstract

This research aims to test the influence of profit management, profitability and the size of companies on tax aggressiveness. The research population is a manufacturing company registered in IDX of the automotive sub-sector in 2015-2019. The method in sampling this study uses purposive random sampling with a total of 55 samples companies. The method of analysis used is multiple regression analysis techniques. The results showed that earnings management had no effect on tax aggressiveness, profitability had an effect on tax aggressiveness, and corporate size had an effect on tax aggressiveness. The implications of this research are expected by entrepreneurs and the public to be aware of the obligation of taxation to pay taxes in order to make Indonesia's economy better and more stable.

Keywords; Tax Aggressiveness; Profitaility; Size; Earnings Management

Keywords

Tax Aggressiveness; Profitaility; Size; Earnings Management

Full Text:

PDF

References

Andhari Ayu and Sukartha Pengaruh Corporate Social Responsibility, Profitabilitas, Inventory Intensity, Capital Intensity dan Leverage pada Agresivitas Pajak [Journal] // E-Journal Akuntansi Universitas Udayana. - 2017.

Ardianyah Danish and Zulaikha Pengaruh Size, leverage, Profitability, Capital Intensity Ratio dan Komisaris Independen terhadap Effectife Tax Ratio (ETR) [Book]. - Semarang : Universitas Diponegoro, 2014.

Bringham Eugene and Houston Joel Dasar-Dasar Manajemen Keuangan [Book]. - Jakarta : Salemba Empat, 2010.

Cahyani Risma Pengaruh Manajemen Laba dan Corporate Social Responsibilty terhadap Agresivitas Pajak [Book]. - Jakarta : UIN Syarif Hidayatullah, 2016.

Chen Are Family Firm More tax Aggressive Than non family Firm? [Journal] // Journal of Financial Economics. - 2010. - pp. 41-61.

Copeland R.M Income Smoothing [Journal] // Journal Of Accounting Research, Empirical Research in Accounting, Selected Studies 6. - 1968. - pp. 101-116.

Gupta S and Newberry K Determinants of The Variability on Corporate Effective Tax rates: Evidance From Longitudinal Data [Journal] // Journal of Accounting and Public Policy, 16 (1). - 1997. - pp. 1-34.

Haiwei Tjendraputra Pengarih Modernisasi Sistem Administrasi Perpajakan Terhadap Tingkat Kepatuhan Pengusaha Kena Pajak pada Lokasi Pusat Bisnis dan Perdagangan di Kawasan Tanjung Perak [Book]. - Surabaya : Universitas Widya Mandala, 2014.

Hanlon Michelle and Heitzman Shane A Review of tax Research [Journal] // Journal of Accounting and Economics Vol 50. No 40. - 2010. - pp. 127-178.

Hartono Teori Portofolio dan Analisis Investasi Edisi Kelima [Book]. - Yogyakarta : BPFE, 2013.

Hlaing K.P Organizational and Architecture of Multinationals and Tax Aggresiviness. [Book]. - Canada : University of Waterloo, 2012.

Hsieh Yao-Chih New evidence on determinants of corporate effective tax rate [Journal] // African Journal of Business management 6 (3) . - 2012. - pp. 1177-1180.

Kamila Putri Almainda and Martani Dwi Analisi Hubungan Agresivitas Pelaporan Keuangan dan Agresivitas Pajak [Journal] // Simposium Nasional Akuntansi 17. - 2014.

Kuriah Hanik and Asyik Nur Pengaruh karakterisitik perusahaan dan Cprporate Social Responsibilty terhadap Agresivitas Pajak [Journal] // Journal Ilmu dan Riset Akuntansi Vol.5 No. 3. - 2016.

Kurniasih T and Sari M.M Pengaruh ROA, Leverage, Corporate Governance, Ukuran perusahaan dan KOmpensasi Rugi Fiskal pada Tax Avoidance [Journal] // Buletin Studi Ekonomi Vol. 18 No. 1. - 2013.

Lanis R and Richardson G Corporate Social Responsibility and tax Agressiveness: An Empirical Analysis [Journal] // Journal Accounting Public Policy. - 2012. - pp. 86-108.

Lestari Putri Citra and Febrianty Maya Pengaruh Capital Intensity Ratio, Inventory Intensity Ratio, Ownership Structure dan Profitability terhadap Effectife Tax Rate [Journal] // E-Journal Universitas Syiah Kuala Vol. 1 No.1 . - 2016. - pp. 101-119.

Novianti L Penerapan Good Corporate Governance di Indonesia [Journal] // Jurnal Akuntasni dan Keuangan 14(2). - 2009. - pp. 211-232.

Nugraha Bani Meiranto and Meiranto Wahyu Pengaruh CSR, Ukuran Perusahaan, Profitabilitas, Leverage, Capital Intensity, terhadap Agresivitas Pajak (Studi empiris pada Perusahaan non Keuanganyang terdaftar di BEI 2012-2013) [Journal] // Diponegoro Journal Accounting Vol. 4 No. 4. - 2015.