Pengaruh Manajemen Laba Akrual, Manajemen Laba Riil dan Intensitas Persediaan terhadap Agresivitas Pajak

https://doi.org/10.35912/rambis.v2i2.1520
Published: Nov 15, 2022

Abstract:

Purpose : This study aims to determine the effect of accrual earnings management, real earnings management, and inventory intensity on tax aggressiveness in manufacturing companies in the consumer goods industry sector in Indonesia.

Research methodology : The sampling method used is a purposive sampling technique with a sample of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2018-2019. The analytical tools used in This research is multiple linear regression analysis. Data were analyzed using SPSS version 22.

Results : The results of this study indicate that accrual earnings management has no effect on aggressiveness, real earnings management has a negative effect on tax aggressiveness, inventory intensity has no effect on tax aggressiveness, and accrual earnings management, real earnings management and inventory intensity are tested together have a positive effect on tax aggressiveness.

Limitations : This study only uses three independent variables while there are many other variables that can be used affect tax aggressiveness.

Contribution : This research is expected to provide information for companies to be considered in making tax savings so that they do not tend to enter into tax aggressiveness action.

Keywords:
1. Accrual Earnings Management
2. Real Earnings Management and Inventory Intensity on Tax Aggressiveness
Authors:
Riris Choirunnisa
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How to Cite
Choirunnisa, R. . (2022). Pengaruh Manajemen Laba Akrual, Manajemen Laba Riil dan Intensitas Persediaan terhadap Agresivitas Pajak. Reviu Akuntansi, Manajemen, Dan Bisnis, 2(2), 103–119. https://doi.org/10.35912/rambis.v2i2.1520
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Issue & Section
Vol. 2 No. 2 (2022): Desember
Articles
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References

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  1. Andhari, dkk. (2017). Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, Inventory Intensity, Capital Intensity dan Leverage Pada Agresivitas Pajak. Jurnal Akuntansi. ISSN: 2302-8556. Vol.18.https://ojs.unud.ac.id/index.php/akuntansi/article/view/25794
  2. Andy Surahman & Firmansyah, A. (2017). Effect Of Earnings Management Through Accountings Deviation, Activities Profit Riil and Acrual To Tax Aggressivity. ISSN: 2540-9816. Vol. 2, No.2 2017. Https://Doi.Org/10.33541/Fjm.V2i2.517. Diakses Tanggal 4 April 2021.
  3. Ardyansah, D. (2014). Pengaruh Size, Leverage, Profitability, Capital Intensity Dan Komisaris Indenpenden Terhadap Effective Tax Rate (ETR) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Selama Tahun 2010-2012). Doctoral Dissertation, Fakultas Ekonomika Dan Bisnis. https://ejournal3.undip.ac.id/index.php/accounting/article/view/6110
  4. Darmadi, dkk. (2013). Analisis Faktor Yang Mempengaruhi Manajemen Pajak Dengan Indikator Tarif Pajak Efektif (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2011-2012). ISSN : 2337-3806. Vol. 2, No. 4.https://ejournal3.undip.ac.id/index.php/accounting/article/view/5948
  5. Frank, M. M., dkk. (2009). Tax Reporting Aggressiveness and Its Relation To Aggressive Financial Reporting. In Accounting Review. Vol. 84. Hal. 467–496. https://www.scirp.org/(S(351jmbntvnsjt1aadkposzje))/reference/referencespapers.aspx?referenceid=2496104
  6. Hanlon, M., & Heitzman, S. (2010). A Review Of Tax Research. Journal Of Accounting and Economics. Vol. 50, No. 2-3. Hal. 127-178. https://econpapers.repec.org/article/eeejaecon/v_3a50_3ay_3a2010_3ai_3a2-3_3ap_3a127-178.htm
  7. Harahap & Syafri Sofyan. (2011). Teori Akuntansi. Edisi Revisi 2011. Jakarta. PT Raja Grafindo Persada.https://onesearch.id
  8. Ikatan Akuntan Indonesia. (2018). Pernyataan Standar Akuntansi Keuangan. 2012. Jakarta
  9. Kamalia dan Martani. (2014). Analisis Hubungan Agresivitas Pelaporan Keuangan dan Agresivitas Pajak. Finance And Banking Journal. ISSN 1410-8623. Vol. 16. https://journal.perbanas.id/index.php/jkp/article/view/197
  10. Kementerian Keuangan Republik Indonesia. Laporan Postur Anggaran Pendapatan Negara Tahun (2020). Https://Www.Bps.Go.Id/Indicator/13/1529/1/Rasio-Penerimaan-Pajak-Terhadap-Pdb.Html Diakses 2 Januari 2021.
  11. Kementrian Perindustrian. (2013). Manufaktur Ditopang Sektor Barang konsumsi. https://www.kemenperin.go.id/artikel/7014/Manufaktur-Ditopang-SektorBarang-Konsumsi. Diakses pada tanggal 22 Juni 2021.
  12. Lanis., R., & Richardson., G. (2012). Corporate Social Responsilibility and Tax Aggressiveness : A Test Of Legitimacy Theory. Vol. 1, No.26. Hal. 75-100. https://www.researchgate.net/publication/263753937_Corporate_social_responsibility_and_tax_aggressiveness_A_test_of_legitimacy_theory
  13. Machdar, N.M. (2019). Agresivitas Pajak Dari Sudut Pandang Manajemen Laba. ISSN 2527–7502 E-ISSN 2581-2165. Vol.4, No.1 Februari 2019. Hal. 183 - 192 Https://Doi.Org/10.36226/Jrmb.V4i1.257 Diakses Tanggal 4 Mei 2021.
  14. Mar Atun, K., & Septiowati Rini. (2019). Pengaruh Manajemen Laba dan Rasio Likuiditas Terhadap Agresivitas Pajak. Vol.2, No. 1, Jan. 2019. Http://Openjournal.Unpam.Ac.Id/Index.Php/JABI/Article/View/2572/Pdf Diakses Tanggal 4 April 2021.
  15. PT Bursa Efek Indonesia. (2021). Profil Perusahaan Tercatat. https://www.idx.co.id/perusahaan-tercatat/profil-perusahaan-tercatat/. Diakses pada tanggal 03 Maret 2021.
  16. Ratnawati, Vince. & Mohamad Ali, A. H. (2014). The moderating effect of managerial ownership and institutional ownership on the relationship between control right and earnings management. Australian Academy of Accounting and Finance Review. Vol. 1, No.1, Hal. 69-85. https://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/BILANCIA/article/view/563
  17. Roychowdhury, Sugata. (2006). Earnings Management Through Real Activities Manipulation. Journal Of Accounting and Economics. No. 42, Hal. 335-370. http://course.sdu.edu.cn/G2S/eWebEditor/uploadfile/20130217204534275.pdf
  18. Rusydi, M. K., & Martani, D. (2014). Pengaruh Struktur Kepemilikan Terhadap Aggressive Tax Avoidance. Jurnal SNA 17 Mataram, Universitas Mataram, Lombok 2014. https://staff.blog.ui.ac.id/martani/files/2016/05/BF-B2c2-9-Pengaruh-Struktur-Kepemilikan...-Dwi-Martani.pdf
  19. Scott, W. R. (2015). Financial Accounting Theory, 7 Th Edition. Prentice-Hall, Toronto, Canada.
  20. Siregar, Bagja. (2014). Kasus Manipulasi Pajak, Dari Bakrie Hingga B A. Artikel diakses dari http://www.kompasiana.com/bagjasiregar/kasus-manipulasipajak-dari-bakrie-hingga-bca_54f97f04a333111a648b4784, Diakses Tanggal 02 Agustus 2021.
  21. Undang-Undang Republik Indonesia Nomor 28 Tahun 2007 Tentang Perubahan Ketiga Atas Undang-Undang No. 6 Tahun 1983 Tentang Ketentuan Umum dan Tata Cara Perpajakan.
  22. Undang-Undang Republik Indonesia Nomor 36 Tahun 2008 Tentang Perubahan Keempat Atas Undang-Undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan.