Sikap Penghindaran Pajak, Strategi Pendanaan dan Manajemen Laba Perusahaan
DOI:
https://doi.org/10.33395/owner.v6i2.654Abstract
Companies need to manage their financial performance well. Companies tneed also to establishe their funding strategies for daily activities. This quantitative research aims to investigate the relationship among tax avoidance, funding strategy and earnings management. We use 56-listed companies from 2013 to 2016. The samples are obtained throughout purposive sampling method. There are several important findings. First, tax avoidance action decrease the amount of profits. Second, the increase in retained earnings will not promote the earnings management. Third, The increasing of equity-funding will cause managers to improve the amount of profits. Fourth, both Short-term liabilites and long-term liabilities will increase the earnings management.
Downloads
References
Alexander, N., & Hengky, H. (2017). Factors Affecting Earnings Management in the Indonesian Stock Exchange. GATR Journal of Finance and Banking Review, 2(2), 08–14. https://doi.org/10.35609/jfbr.2017.2.2(2)
Amidu, M., Coffie, W., & Acquah, P. (2019). Transfer pricing, earnings management and tax avoidance of firms in Ghana. Journal of Financial Crime, 26(1), 235–259. https://doi.org/10.1108/JFC-10-2017-0091
Astuti, A. Y., Nuraina, E., & Wijaya, A. L. (2017). Pengaruh Ukuran Perusahaan Dan Leverage Terhadap Manajemen Laba. The 9th FIPA: Forum Ilmiah Pendidikan Akuntansi - Universitas PGRI Madiun, 5(1), 399–417.
Barus, A. C., & Setiawati, K. (2015). Pengaruh Asimetri Informasi, Mekanisme Corporate Governance dan Beban Pajak Tangguhan Terhadap Manajemen Laba. JWEM (Jurnal Wira Ekonomi Mikroskil), 5(1), 31–40. http://www.mikroskil.ac.id/ejurnal/index.php/jwem/article/view/223/146
Bassiouny, S. W. (2016). The Impact of Firm Characteristics on EM: An Empirical Study on the Listed Firm in Egypt. Journal of Business and Retail Management Research, 12(2), 232–241.
Briamonte, M. F., Addeo, F., Fiano, F., & Sorrentino, M. (2017). The effect of pyramidal structures on earnings management: Evidence from Italian listed companies. Corporate Ownership and Control, 14(3), 64–73. https://doi.org/10.22495/cocv14i3art7
Dang, D., Fang, H., & He, M. (2019). Economic policy uncertainty, tax quotas and corporate tax burden: Evidence from China. China Economic Review, 56(October 2018), 1-18. https://doi.org/10.1016/j.chieco.2019.101303
Darma, R., Tjahjadi, Y. D. J., & Mulyani, S. D. (2019). Pengaruh Manajemen Laba, Good Corporate Governance , Dan Risiko Perusahaan Terhadap Tax Avoidance. Jurnal Magister Akuntansi Trisakti, 5(2), 137-164. https://doi.org/10.25105/jmat.v5i2.5071
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2008). Long-run corporate tax avoidance. Accounting Review, 83(1), 61–82. https://doi.org/10.2308/accr.2008.83.1.61
Dyreng, S. D., Hillegeist, S. A., & Penalva, F. (2020). Earnings Management to Avoid Debt Covenant Violations and Future Performance. European Accounting Review, 1-33. https://doi.org/10.1080/09638180.2020.1826337
Firmansyah, A., & Irawan, F. (2018). Adopsi IFRS, Manajemen Laba Akrual dan Manajemen Laba Riil. Assets: Jurnal Akuntansi Dan Pendidikan, 7(2), 81-94. https://doi.org/10.25273/jap.v7i2.3310
Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2–3), 127–178. https://doi.org/10.1016/j.jacceco.2010.09.002
Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting Horizons, 13(4), 365–383. https://doi.org/10.2308/acch.1999.13.4.365
Irawan, F., & Afif, A. R. (2020). Does Firms ’ Life Cycle Influence Tax Avoidance?? Evidence from Indonesia. International Journal of Innovation, Creativity and Change, 14(1), 1211-1229.
Irawan, F., Kinanti, A., & Suhendra, M. (2020). The Impact of Transfer Pricing and Earning Management on Tax Avoidance. Talent Development & Excellence, 12(September), 3203–3216. http://search.ebscohost.com/login.aspx?direct=true&db=s3h&AN=144289767&lang=ja&site=ehost-live
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/https://doi.org/10.1016/0304-405X(76)90026-X
Kamila, P. A. (2014). Analisis Hubungan Agresivitas Pelaporan Keuangan Dan Agresivitas Pajak Pada Saat Terjadinya Penurunan Tarif Pajak. Finance and Banking Journal, 16(2), 228–245.
Marbun, H. U. B., & Ismail, M. (2021). Pengaruh beban pajak kini dan beban pajak tangguhan terhadap manajemen laba pada perusahaan tekstil dan garmen yang terdaftar di bei pada periode 2018 – 2020. Intelektiva 03(04), 107–114.
Myers, S. C. (1984). Capital Structure Puzzle. Journal of Finance, 39(April), 574–592.
Putra, P. dwi, Syah, D. husrizal, & Sriwedari, S. (2018). Tax Avoidance: Evidence of As a proof of Agency Theory and Tax Planning. International Journal of Research & Review, 5(9), 52–60.
Qu, X., Percy, M., Hu, F., & Stewart, J. (2021). Can CEO equity-based compensation limit investment-related agency problems? Accounting & Finance, 1-36. https://doi.org/10.1111/acfi.12874
Rani, S., Susetyo, D., & Fuadah, L. L. (2018). The effects of the corporate’s characteristics on tax avoidance moderated by earnings management (Indonesian evidence). Journal of Accounting, Finance and Auditing Studies, 4(3), 149–169.
Simatupang, H. J., Purwanti, L., & Mardiati, E. (2019). Determinants of capital structures based on the Pecking Order Theory and Trade-off Theory. Jurnal Keuangan Dan Perbankan, 23(1), 90–102. https://doi.org/10.26905/jkdp.v23i1.2579
Susanto, Y. K., Pirzada, K., & Adrianne, S. (2019). Is tax aggressiveness an indicator of earnings management? Polish Journal of Management Studies, 20(2), 516–527. https://doi.org/10.17512/pjms.2019.20.2.43
Utami, M. F., & Irawan, F. (2022). Pengaruh Thin Capitalization dan Transfer Pricing Aggressiveness terhadap Penghindaran Pajak dengan Financial Constraints sebagai Variabel Moderasi. Owner: Riset dan Jurnal Akuntansi 6(1), 386–399.
Widodo, T. T., & Firmansyah, A. (2021). Does Investors Respond to Tax Avoidance and Tax Risk. Bina Ekonomi, 25(1), 23–40.
Yorke, S. M., & Amidu, M. (2017). Tax avoidance and earnings management of firms in Ghana: does the funding strategy matter? International Journal of Critical Accounting, 9(3), 238. https://doi.org/10.1504/ijca.2017.10009670
Yuliza, A., & Fitri, R. (2020). Akpem: Jurnal Akuntansi Keuangan dan Pemerintahan Vol. 1 No. 2 Tahun 2020. Jurnal Akuntansi Keuangan Dan Pemerintahan Vol. 1 No. 2 Tahun 2020, 1(2), 2–6.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 Ferry Irawan, Febriansyah Utama Putra
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
