The Role of Earnings Management in Relation between Tax Avoidance and Investor Reaction: The Case of Indonesia

Putri, Anne; Tanno, Aries

doi:10.17722/ijrbt.v7i1.417

Cited by 2 publications

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“…Beberapa penelitian telah dilakukan untuk menggambarkan bagaimana pengaruh tax avoidance terhadap praktik manajemen laba, pengaruh positif (Kusuma. Anandya Parameswara, 2021;A. Putri & Tanno, 2015;Syiami, 2018;Wang & Chen, 2012), pengaruh negatif (Rumapea et al, 2021), dan tidak berpengaruh (Aditama & Purwaningsih, 2014;Antonius & Tampubolon, 2019;Apriliyana & Indawati, 2021;Ayem & Ongirwalu, 2020;Husain, 2017;Pambudi et al, 2019;Suryani, 2022).…”

Section: Landasan Teoriunclassified

Pengaruh Ukuran Perusahaan Dan Tax Avoidance Terhadap Manajemen Laba Perusahaan Manufaktur Di Bursa Efek Indonesia

Taufiq

2022

Ecombis. Rev. J. Ilm. Eco. and Bussines.

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ABSTRAK Penelitian ini dilakukan untuk menguji pengaruh ukuran perusahaan dan penghindaran pajak terhadap manajemen laba. Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia menjadi subjek penelitian ini dengan teknik pengambilan sampel menggunakan purposive sampling. Hasil penelitian menunjukkan bahwa ukuran perusahaan memiliki pengaruh negatif yang signifikan dan tax avoidance memiliki pengaruh positif tidak signifikan terhadap praktik manajemen laba. Penelitian ini menyarankan agar investor menganalisis laporan keuangan untuk menentukan apakah laporan keuangan tersebut merepresentasikan manajemen laba untuk menghindari keputusan investasi yang bias dan tidak tepat. Pemerintah secara aktif memperbaiki regulasi yang membatasi praktik penghindaran pajak perusahaan. Kata Kunci: ukuran perusahaan, tax avoidance, manajemen laba ABSTRACT The purpose of this study was to investigate how tax avoidance and firm size affect earnings management. Purposive sampling was used to choose the manufacturing enterprises that were listed on the Indonesia Stock Exchange as research subjects. The findings revealed that tax avoidance had a positive and insignificant effect on earnings management techniques, whereas firm size had a significant negative effect. In order to avoid making biased and unwise investment decisions, this study advises investors to examine financial statements to identify whether they indicate earnings management. The government is actively enhancing the laws that prohibit corporate tax evasion. Key words: tax evasion, earnings management, company size

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Section: Landasan Teoriunclassified

Pengaruh Ukuran Perusahaan Dan Tax Avoidance Terhadap Manajemen Laba Perusahaan Manufaktur Di Bursa Efek Indonesia

Taufiq

2022

Ecombis. Rev. J. Ilm. Eco. and Bussines.

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“…The research population is all manufacturing companies listed on the Indonesia Stock Exchange period 2009 to 2012 which is suspected to tax avoidance. The criteria for tax avoidance are referring toPutri and Tanno (2015) research where the…”

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Investor Reaction to Real Earnings Management for Tax Avoidance (The Case in Indonesia)

Afriyeni¹

2018

Preprint

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This study aims to determine whether companies in Indonesia use real earningsmanagement to avoid taxes. This study also analyzes how investors react to corporate real earnings management for the purpose of tax avoidance. The sampleused is a manufacturing company listed on the Indonesia Stock Exchange during 2009 to 2014, which is suspected of tax avoidance. The results of this study prove:(1) companies in Indonesia use real earnings management to avoid taxes. (2) Theinvestor reacts positively to tax avoidance by the company for tax purposes (3) Although real earnings management can be used as an alternative in tax avoidancebut this study proves that real earnings management does not mediate the relationship between tax avoidance and investor reactions.

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The Role of Earnings Management in Relation between Tax Avoidance and Investor Reaction: The Case of Indonesia

Cited by 2 publications

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Pengaruh Ukuran Perusahaan Dan Tax Avoidance Terhadap Manajemen Laba Perusahaan Manufaktur Di Bursa Efek Indonesia

Pengaruh Ukuran Perusahaan Dan Tax Avoidance Terhadap Manajemen Laba Perusahaan Manufaktur Di Bursa Efek Indonesia

Investor Reaction to Real Earnings Management for Tax Avoidance (The Case in Indonesia)

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