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this study examines the relationships among differentiation strategy, market competition, and earnings management. This study focuses on real earnings management used by many companies to manipulate earnings. We perform cross-sectional regression for each manufacturing sub-sector and year where there are at least ten firms to measure the abnormal values of real earnings management. Using 65 manufacturing firms listed in Indonesia Stock Exchange from 2011 to 2015, we use regression analyses to investigate our research questions. Our results show that firms adopt differentiation strategy are less likely to engage real earnings management. Moreover, the interaction between differentiation strategy and market competition exhibits negative relationship with earnings management. Results of this study provide evidence that differentiation strategy has significant impact in determining management decisions on real earnings management. We also find that market competition and differentiation strategy can jointly affect real earnings management. Although real earnings management can help firms achieve certain financial goals, it will give negative impact on firm's future performance. Firms that use differentiation strategy still have great financial performance even without using earnings management. Considering the sustainability of firm's performance, management should consider using differentiation strategy to achieve financial goals than engaging in real earnings management.

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ABSTRAKTujuan penelitian ini adalah meneliti pengaruh kualitas corporate social responsibility (CSR) terhadap penghindaran pajak dengan kinerja laba sebagai variabel moderator. Penelitian ini menggunakan CSR award sebagai indikator kualitas corporate social responsibility (CSR). Data dianalisis menggunakan Moderated Regression Analysis. Sampel penelitian sebanyak 137 perusahaan yang terdaftar di Bursa Efek Indonesia dengan 615 pengamatan. Hasil penelitian membuktikan kualitas corporate social responsibility (CSR) berpengaruh negatif terhadap penghindaran pajak. Namun bila kualitas corporate social responsibility (CSR) dimoderasi dengan kinerja laba yang tinggi, maka menunjukkan pengaruh positif terhadap penghindaran pajak, artinya perusahaan dengan kualitas corporate social responsibility (CSR) yang baik cenderung mengalami peningkatan dalam penghindaran pajak saat kinerja laba tinggi. Kata kunci:Kualitas corporate social responsibility, CSR award, penghindaran pajak, kinerja laba. ABSTRACT The aim of this research is to investigate the impact of corporate social responsibility (CSR) quality on tax avoidance with earning performance as a moderator variable. This research uses CSR award as an indicator of corporate social responsibility quality. Data are analized using Moderated Regression Analysis (MRA). Sample is 137 listed companies inIndonesian Stock Exchange with 615 observations. Our result proves that CSR quality has a negative impact on tax avoidance. However, when corporate social responsibility quality is moderated by earning performance, the result shows a positive impact on tax avoidance. It means that when a company has a high profit, the better the quality of CSR will lead to higher tax avoidance.

This study aimed to analyze the effect of trust in the government to tax compliance with the perception of tax justice as a mediating variable. The research method was the Structural Equation Model. The sample from this study was individual taxpayers who located in the Gresik,