Tax Aggressiveness as a determining factor of Accounting Conservatism in Brazil

Martinez, Antônio Lopo; Júnior, Jorge Luiz Santana; Sena, Thiago Rios

doi:10.2139/ssrn.3857770

Cited by 1 publication

(1 citation statement)

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“…Penerapan prinsip konservatisme akuntansi dinilai dapat menghasilkan jumlah pajak penghasilan badan terutang yang lebih rendah dibandingkan dengan jumlah semestinya (Saleh et al, 2019). Konservatisme akuntansi dianggap menunda pengakuan pendapatan kena pajak ke tahun pajak selanjutnya dengan cara memperlambat pengakuan pendapatan dan mempercepat pengakuan biaya, melakukan penilaian yang terlalu rendah terhadap aset namun penilaian yang terlalu tinggi terhadap hutang (Martinez, 2021). Lebih lanjut, Ferramosca & Ghio (2018) juga menyampaikan bahwa penerapan akuntansi yang konservatif dapat menurunkan berbagai biaya seperti biaya agensi dan litigasi.…”

Section: Pendahuluanunclassified

Peran Financial Distress dalam Pengaruh Konservatisme Akuntansi terhadap Tax Avoidance

Gunarto

Adi

2022

E-Jurnal Akuntansi

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Many studies about the influence of accounting conservatism on tax avoidance have been carried out but have not considered the role of financial distress. This study aims to examine the influence of accounting conservatism on tax avoidance which is moderated by financial distress. This study is quantitative research on basic material companies listed on IDX from 2015 until 2019. A total of 56 samples from 95 populations were obtained by the purposive sampling technique. The data used is secondary data comprised of financial statements and annual reports from each company which will be analyzed using path analysis. The result shows that accounting conservatism has a positive but not significant on tax avoidance and financial distress is unable to moderate the influence of accounting conservatism on tax avoidance. Keywords: Accounting Conservatism; Financial distress; Tax avoidance; Corporate Tax.

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Section: Pendahuluanunclassified

Peran Financial Distress dalam Pengaruh Konservatisme Akuntansi terhadap Tax Avoidance

Gunarto

Adi

2022

E-Jurnal Akuntansi

View full text Add to dashboard Cite

show abstract

Tax Aggressiveness as a determining factor of Accounting Conservatism in Brazil

Cited by 1 publication

References 31 publications

Peran Financial Distress dalam Pengaruh Konservatisme Akuntansi terhadap Tax Avoidance

Peran Financial Distress dalam Pengaruh Konservatisme Akuntansi terhadap Tax Avoidance

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