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All Journal Jurnal Siasat Bisnis Jurnal ULTIMA Accounting Profita : Komunikasi Ilmiah dan Perpajakan Akurasi : Jurnal Studi Akuntansi dan Keuangan Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Keuangan dan Akuntansi Terapan (KUAT) IPSAR (International Public Sector Accounting Review) Economic and Finance in Indonesia Jurnal Akuntansi Kontemporer
Asqolani, Asqolani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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The Effect of Tax Avoidance, Tax Rate Change, and Sustainability Disclosure on Earnings Management Dinata, I Putu Hendy Bimantara; Asqolani, Asqolani
Economics and Finance in Indonesia Vol. 70, No. 1
Publisher : UI Scholars Hub

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Abstract

This study aims to analyze the effect of tax avoidance, changes in tax rates, and sustainability disclosures on earnings management. The sample in this study is public companies listed on the IDX for the period 2018–2021. The results of this study indicate that tax avoidance has no effect on earnings management. In addition, after the reduction in the corporate income tax rate, companies tend to conduct earnings management to reduce revenue. In the sustainability aspect, environmental sustainability disclosure has no effect on earnings management, while social sustainability disclosure has a positive effect on earnings management. The results of this study can be a consideration for the DGT and OJK in evaluating policies to reduce corporate tax rates, and sustainability disclosures.
Co-Authors Annur, Rifat Dinata, I Putu Hendy Bimantara Erets, Yoresy Hidayat, Rahmat Taufik Johantri, Bagas Kalpikotomo, Bayu Khan, M. Dawud Arif Marsono Marsono Maryadi Maryadi Miftahul Hadi Muhammad Reza Nina Andriana, Nina Nur Aisyah Kustiani, Nur Aisyah Nur Fathoni, Nur Priyono, Agus Praises Rizka, Rahmawati Saepullah Satria Adhitama, Satria Sopian sopian