Peran manajemen laba dalam upaya meminimalisasi Tax Avoidance

Authors

  • Rida Ristiyana Universitas Islam Syekh Yusuf Tangerang
  • Erwindiawan Universitas Islam Syekh-Yusuf (UNIS) Tangerang
  • Nilta Rizkiyah Universitas Islam Syekh-Yusuf (UNIS) Tangerang
  • Sri Jaya Lesmana Universitas Islam Syekh-Yusuf (UNIS) Tangerang

DOI:

10.33395/owner.v9i1.2492

Keywords:

Tax avoidance, Earnings Management, Audit Quality, Characteristics Executive, Capital intensity, Company Characteristics

Abstract

The purpose of this study is to examine the role of earnings management in efforts to minimize tax avoidance. The research sample met the criteria of 50 manufacturing companies listed on the Indonesia Stock Exchange during the 2014- 2022 period. The sampling technique used was the purposive sampling method with the number of observation data (n) = 274. The analysis tool used in the study is Panel Data Regression and to measure mediation is used path analysis through sobel tests. The results of the study in model 1 show that audit quality and capital intensity have a negative and significant effect on earnings management. On the other hand, the characteristics of the company have a positive and significant effect on earnings management. It is different with executive characteristics that do not affect earnings management. The results of the study in model 2 show that audit quality, executive characteristics, capital intensity, and company characteristics have no effect on tax avoidance. Meanwhile, earnings management has a negative and significant effect on tax avoidance. For the path analysis, the results were obtained that earnings management can mediate by strengthening the influence of audit quality on tax avoidance. On the other hand, earnings management cannot mediate the influence of executive characteristics, capital intensity and company characteristics on tax avoidance.

Downloads

Download data is not yet available.

        Plum-X Analityc

References

Adegbite, T. A., & Bojuwon, M. (2019). Corporate Tax Avoidance Practices: An Empirical Evidence from Nigerian Firms. Studia Universitatis Babes-Bolyai Oeconomica, 64(3), 39–53. https://doi.org/10.2478/subboec-2019-0014

Alhmood, M. A., Shaari, H., & Al-dhamari, R. (2020). CEO characteristics and real earnings management in Jordan. International Journal of Financial Research, 11(4), 255–266. https://doi.org/10.5430/ijfr.v11n4p255

Alzoubi, E. S. (2016). Audit quality and earnings management: evidence from Jordan. Journal of Applied Accounting Research, 17(2), 170–189. https://doi.org/10.1108/JAAR-09-2014-0089

Amalia, D., & Ferdiansyah, S. (2019). Does Political Connection, Executive Character, and Audit Quality Affect the Tax Avoidance Practice? Evidence in Indonesia. Sebelas Maret Business, 4(2), 93. https://doi.org/10.20961/smbr.v4i2.35905

Apriliyani, L., & Kartika, A. (2021). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Dan Sales Growth Terhadap Tax Avoidance Pada Perusahaan Sektor Manufaktur Di Bursa Efek Indonesia Tahun 2015-2019. Jurnal Manajemen, 15(2), 180–191.

Ardillah, K., & Prasetyo, C. A. (2021). Executive Compensation, Executive Character, Audit Committee, and Audit Quality on Tax Avoidance. Akuntabilitas, 14(2), 169–186. https://doi.org/10.15408/akt.v14i2.22114

Azizah, E. N., Suprapti, & Suprayitno, A. (2022). Pengaruh Capital Intensity, Kualitas Audit, Dan Koneksi Politik Terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Jasa yang Terdaftar di Bursa Efek Indonesia 2016 2020). 1, 70–82.

Bivianti, V., Stefani, M. E., & Yuniarsih, N. (2022). The Effect of Executive Characteristics, CEO Overconfidence, Capital Intensity on Tax Avoidance. Stiesia, 895–906. https://ojsicobuss.stiesia.ac.id/index.php/icobuss1st/article/view/257

Bouaziz, D., Salhi, B., & Jarboui, A. (2020). CEO characteristics and earnings management: empirical evidence from France. Journal of Financial Reporting and Accounting, 18(1), 77–110. https://doi.org/10.1108/JFRA-01-2019-0008

Budiman, & Setiyono. (2012). Pengaruh Karakter Eksekutif Terhadap Penghindaran Pajak. http://library1.nida.ac.th/termpaper6/sd/2554/19755.pdf

Butje, S., & Tjondro, E. (2014). Pengaruh Karakteristik Eksekutif dan Koneksi Politik Terhadap Tax Avoidance. Tax & Accounting Review, 4(1), 1–9. https://publication.petra.ac.id/index.php/akuntansipajak/article/view/3943/3602

Cahyani, A. Z., Djaddang, S., Sihite, M., & Hendayana, Y. (2021). Faktor-Faktor Yang Mempengaruhi Tax Avoidance Dengan Kepemilikan Manajerial Sebagai Pemoderasi Pada Perusahaan Pertambangan Di Bursa Efek Indonesia (BEI) Periode 2015-2019. AKRUAL Jurnal Akuntansi Dan Keuangan, 3(1), 91–113. https://uia.e-journal.id/Akrual/article/view/1557/877

Darsani, & Sukartha. (2021). The Effect of Institutional Ownership, Profitability, Leverage and Capital Intensity Ratio on Tax Avoidance. American Journal of Humanities and Social Sciences Research (AJHSSR), 5(1), 13–22. https://www.ajhssr.com/wp-content/uploads/2021/01/C215011322.pdf

Dewi, N. N. K., & Jati, I. K. (2014). Pengaruh karakter eksekutif, karakteristik perusahaan, dan dimensi tata kelola perusahaan yang baik pada tax avoidance di bursa efek indonesia. 2, 249–260. https://ojs.unud.ac.id/index.php/akuntansi/article/view/7929/6006

Djolafo, S. (2022). The Effect of Profitability, Leverage, Corporate Social Responsibility and Executive Character on Tax Avoidance on Manufacturing Companies Listed on the Indonesia Stock Exchange Period 2016-2020. Economics, Business, Accounting & Society Review, 1(1), 1–8. https://doi.org/10.55980/ebasr.v1i1.3

Firnanti, F., Pirzada, K., & Budiman, B. (2019). Company Characteristics, Corporate Governance, Audit Quality Impact on Earnings Management. GATR Accounting and Finance. https://doi.org/10.35609/afr.2019.4.2(2)

Fitriani, S. V., Nurhayati, & Sukarmanto, E. (2017). Pengaruh Arus Kas Bebas, Capital Intensity Ratio dan Ukuran Perusahaan terhadap Manajemen Laba. Prosiding Akuntansi, 3(3), 8–15.

Ghozali, I. (2018). Aplikasi Analisis Multivariat dengan Program IBM SPSS 25 (Sembilan). Universitas Diponegoro.

Gozali, E. O. D., Hamzah, R. S., Pratiwi, C. N., & Octari, M. (2021). No Firm Characteristics and Earnings Management in Listed Singaporean Corporations. Jurnal Riset Akuntansi Kontemporer, 13(2), 72–81. https://doi.org/10.23969/jrak.v13i2.4102

Ibrahim, R., T, S., & K., M. R. (2021). The influence factors of tax avoidance in Indonesia. International Journal of Research in Business and Social Science (2147- 4478), 10(5), 01–10. https://doi.org/10.20525/ijrbs.v10i5.1295

Jusman, J., & Nosita, F. (2020). Pengaruh Corporate Governance, Capital Intensity dan Profitabilitas Terhadap Tax Avoidance pada Sektor Pertambangan. Jurnal Ilmiah Universitas Batanghari Jambi, 20(2), 697. https://doi.org/10.33087/jiubj.v20i2.997

Kalbuana, N., Suryati, A., & Pertiwi, C. P. A. (2022). Effect of Company Age, Audit Quality, Leverage and Profitability on Earnings Management. International Journal of Economics, Business and Accounting Research (IJEBAR), 6(1), 305. https://doi.org/10.29040/ijebar.v6i1.4796

Kalbuana, N., Widagdo, R. A., & Yanti, D. R. (2020). Pengaruh Capital Intensity, Ukuran Perusahaan, Dan Leverage Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index. Jurnal Riset Akuntansi Politala, 3(2), 46–59. https://doi.org/10.34128/jra.v3i2.56

Kementerian Keuangan. (2023). Menkeu?: Kinerja Penerimaan Negara Luar Biasa Dua Tahun Berturut-turut. Www.Kemenkeu.Go.Id. https://www.kemenkeu.go.id/informasi-publik/publikasi/beritautama/Kinerja-Penerimaan-Negara-Luar-Biasa

Khairunisa, K. (2022). Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan, Dan Intensitas Modal Terhadap Penghindaran Pajak Dengan Manajemen Laba Sebagai Variabel Intervening (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2019). https://repository.mercubuana.ac.id/68908/

Khunkaew, R., & Qingxiang, Y. (2019). The characteristics of top management and firm’s earnings management: the evidence from Thailand. Copernican Journal of Finance & Accounting, 8(3), 49–74. https://apcz.umk.pl/CJFA/article/view/CJFA.2019.012

kompas.com. (2014). Coca Cola Diduga Akali Setoran Pajak. https://money.kompas.com/read/2014/06/13/1135319/CocaCola.Diduga.Akali.Setoran.Pajak

kontan.co.id. (2019). Tax Justice laporkan Bentoel lakukan penghindaran pajak, Indonesia rugi US$ 14 juta. https://nasional.kontan.co.id/news/tax-justice-laporkan-bentoel-lakukanpenghindaran-pajak-indonesia-rugi-rp-14-juta

Kramarova, K. (2021). Transfer Pricing and Controlled Transactions in Connection with Earnings Management and Tax Avoidance. SHS Web of Conferences, 92. https://doi.org/10.1051/shsconf/20219202031

Kurniawati, L. (2017). Tax Amnesty Upaya Memperkuat Penerimaan Negara Sektor Pajak. Substansi, 1(2), 238–264. http://www.jurnalfe.ustjogja.ac.id/

Lekok, W., & Febrina, A. (2021). Pengaruh Karakteristik Perusahaan dan Faktor Lainnya terhadap Praktik Manajemen Laba. Jurnal Akuntansi Dan Manajemen, 18(02), 55–70. https://doi.org/10.36406/jam.v18i02.429

Lestari, N., & Nedya, S. (2019). The Effect of Audit Quality on Tax Avoidance. Advance in Social Science, Education and Humanities Research - 2nd 274 International Conference on Applied Science and Technology, 7(1), 329–333. https://doi.org/10.1080/23311975.2020.1798068

Lu’luilmaknun, L., & Rusli, D. (2020). Pengaruh Kualitas Audit dan Corpporate Governance Terhadap Manajemen Laba. Sekolah Tinggi Ilmu Ekonomi, 1–20.

Mais, R. G., & Patminingih, D. (2017). Effect of good corporate governance on tax avoidance of the company in listed of the indonesia stock exchange. Jurnal STEI Ekonomi, 26(2), 230–243. https://ejournal.stei.ac.id/index.php/JEMI/article/view/226/148

Marfiana, A., & Putra, Y. P. M. (2021). The Effect of Employee Benefit Liabilities, Sales Growth, Capital Intensity, and Earning Management on Tax Avoidance. Jurnal Manajemen STIE Muhammadiyah Palopo, 7(1), 16. https://doi.org/10.35906/jm001.v7i1.718

Methasari, M., & Santoso, H. P. (2021). Pengaruh Intensitas Modal Dan Ukuran Perusahaan Terhadap Manajemen Laba Dan Agresivitas Pajak. Sasanti Journal of Economics and Business, 2(2). Sasanti Journal of Economics and Business

Mira, M., & Purnamasari, A. W. (2020). Pengaruh Kualitas Audit Terhadap Tax Avoidance Pada Perusahaan Sektor Perbankan Yang Terdaftar Di Bei Periode 2016-2018. Amnesty: Jurnal Riset Perpajakan, 3(2), 211–226. https://doi.org/10.26618/jrp.v3i2.4415

Monika, C. M., & Noviari, N. (2021). The Effects of Financial Distress, Capital Intensity, and Audit Quality on Tax Avoidance. American Journal of Humanities and Social Sciences Research (AJHSSR), 5(6), 282–287.

Novita, N. (2016). Executive Characters, Gender and Tax Avoidance?: A Study on Manufacturing Companies in Indonesia. Advances in Economics, Business and Management Research 1st Global Conference on Business, Management and Entreupreuneurship (GCBME-16), 15, 1–35. https://www.atlantispress.com/proceedings/gcbme-16/25865888

Pitaloka, S., & Merkusiawati, N. K. L. A. (2019). Pengaruh Profitabilitas, Leverage, Komite Audit, dan Karakter Eksekutif Terhadap Tax Avoidance. E Jurnal Akuntansi, 27, 1202. https://doi.org/10.24843/eja.2019.v27.i02.p14

Pohan, C. A. (2019). Pedoman Lengkap Konsep, Strategi dan Penerapan Pajak Internasional. PT. Gramedia Pustaka Utama.

Qawasmeh, S. Y., & Azzam, M. J. (2020). Ceo characteristics and earnings management. Accounting. Accounting, 6(7), 1403–1410. https://doi.org/10.5267/j.ac.2020.8.009

Rahma, A. A., Pratiwi, N., Mary, H., & Indriyenni, I. (2022). Pengaruh Capital Intensity, Karakteristik Perusahaan, Dan CSR Disclosure Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur. Owner, 6(1), 677–689. https://doi.org/10.33395/owner.v6i1.637

Ramadhan, B. H., & Suripto. (2022). No Pengaruh karakteristik perusahaan, sales growth dan managerial ownership terhadap tax avoidance. Fair Value?: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(2), 948–963.

Sánchez-Ballesta, J. P., & Yagüe, J. (2021). Financial reporting incentives, earnings management, and tax avoidance in SMEs. JBFA Journal of Business Fincance & Accounting, 48(7–8), 1404–1433. https://doi.org/https://doi.org/10.1111/jbfa.12519

Scott, W. R. (2015). Financial accounting Theory (7th ed.). Pearson Education, Inc. https://onesearch.id/Author/Home?author=Scott%2C+William+R

Suciarti, C., Suryani, E., & Kurnia, K. (2020). The Effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance. Journal of Accounting Auditing and Business, 3(2), 76. https://doi.org/10.24198/jaab.v3i2.28624

Sukendar, H., Djaja, I., & Mettaya, V. (2022). The Effect of Factors on Tax Avoidance in Banking. ULTIMA Management, 14(1), 1–14.

Sulistiyanti, U., & Nugraha, R. A. Z. (2019). Corporate Ownership, Karakteristik Eksekutif, Dan Intensitas Aset Tetap Terhadap Penghindaran Pajak. Jurnal Profita, 12(3), 361–377. https://doi.org/10.22441/profita.2019.v12.03.001

Sumardi, & Wati, E. (2022). Pengaruh Karakteristik Ceo Dan Hubungan Politik Terhadap Manajemen Laba Riil. Jurnal Ilmiah Akuntansi Dan Keuangan, 4(3), 1288–1303. https://journal.ikopin.ac.id/index.php/fairvalue/article/view/841/739

Tahilia, A. M. S. T., Sulistyowati, S., & Wasif, S. K. (2022). Pengaruh Komite Audit, Kualitas Audit, dan Konservatisme Akuntansi terhadap Tax Avoidance. Jurnal Akuntansi Dan Manajemen, 19(02), 49–62. https://doi.org/10.36406/jam.v19i02.722

Wijayanti, W., Isma, A., & Ahmad, S. (2023). Pengaruh Manajemen Laba , Intensitas Aset Tetap , Intensitas Persediaan Dan Umur Perusahaan Terhadap Tax Avoidance Pada Perusahaan Farmasi Dan Kesehatan Yang Terdaftar Di Indeks Saham Syariah Indonesia ( ISSI ) Periode 2016-2021. Jurnal Manajemen Dan Bisnis Ekonomi, 1(2).

Yohanes, & Sherly, F. (2022). Pengaruh Profitability, Leverage, Audit Quality, Dan Faktor Lainnya Terhadap Tax Avoidance. E-Jurnal Akuntansi Tsm, 2(2), 543–558. http://jurnaltsm.id/index.php/EJATSM

Downloads

Published

2025-01-01

How to Cite

Ristiyana, R., Erwindiawan, E., Rizkiyah, N. ., & Lesmana, S. J. (2025). Peran manajemen laba dalam upaya meminimalisasi Tax Avoidance . Owner : Riset Dan Jurnal Akuntansi, 9(1), 436-447. https://doi.org/10.33395/owner.v9i1.2492