Enterprise Risk Management and Corporate Tax Avoidance

Eastman, Evan; Ehinger, Anne; Xu, Jianren

doi:10.2139/ssrn.3717865

Cited by 1 publication

(1 citation statement)

References 78 publications

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“…Penelitian yang menguji penghindaran pajak telah banyak dilakukan dalam penelitian sebelumnya. Di level internasional, penghindaran pajak diuji dengan menggunakan manajemen laba (Desai & Dharmapala, 2009;Wang & Chen, 2012;Pipatnarapong et al, 2020), enterprise risk management (Eastman et al, 2020) directors connected to a tax office (Zhao et al, 2020), external audit firm (McGuire et al, 2012), corporate social responsibility (Huseynov & Klamm, 2012;Liu & lee,2019), nilai perusahaan (Desai & Dharmapala, 2009). Arham et al (2020) telah menginvestasi pengujian penghindaran pajak yang dilakukan dengan menggunakan data Indonesia.…”

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Bagaimana Praktik Manajemen Laba Dan Penghindaran Pajak Sebelum Dan Setelah Pandemi Covid19 Di Indonesia?

Firmansyah

Ardiansyah

2021

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This study investigates the difference between tax avoidance and earnings management, consisting of accrual earnings management and real earnings management. Also, this study investigates the association between accrual earnings management and real earnings management with tax avoidance in the pandemic era. The research data is sourced from financial reports of consumers goods industry companies listed on the Indonesia Stock Exchange from 2019 to 2020, obtained from www.idx.co.id. Based on purposive sampling, the total sample in this study amounted to 74 observations. Hypothesis testing in this study employed paired sample t-test or Wilcoxon Non-Parametric Test to examine the comparative hypothesis and multiple regression analysis for cross-section data to examine the correlative hypothesis. This study suggests no difference in tax avoidance, accrual earnings management, real earnings management level in the pandemic era compared to the pra-pandemic era. This study also concludes that real earnings management is negatively associated with tax avoidance during the pandemic, while accrual earnings management is not associated with tax aggressiveness. The Indonesia Tax Authorities need to improve monitoring and control procedures related to tax avoidance activities conducted by companies.

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Bagaimana Praktik Manajemen Laba Dan Penghindaran Pajak Sebelum Dan Setelah Pandemi Covid19 Di Indonesia?

Firmansyah

Ardiansyah

2021

View full text Add to dashboard Cite

show abstract

Enterprise Risk Management and Corporate Tax Avoidance

Cited by 1 publication

References 78 publications

Bagaimana Praktik Manajemen Laba Dan Penghindaran Pajak Sebelum Dan Setelah Pandemi Covid19 Di Indonesia?

Bagaimana Praktik Manajemen Laba Dan Penghindaran Pajak Sebelum Dan Setelah Pandemi Covid19 Di Indonesia?

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