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All Journal Journal of Accounting and Management Innovation Jurnal Ekonomi Journal of Accounting and Management Innovation Asian Journal of Applied Business and Management (AJABM) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Jurnal Penelitian Akuntansi
Tarigan, Louis Yosen Primsa
Universitas Pelita Harapan
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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DEFERRED TAX EXPENSES AS EARNING MANAGEMENT INDICATOR Tarigan, Louis Yosen Primsa
Journal of Accounting and Management Innovation Vol 3, No 2 (2019)
Publisher : Universitas Pelita Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.918 KB)

Abstract

The aim of this study is to examine the benefit of using deferred tax expenses to detect the practice of earning management. Data source are secondary data from www.idx.co.id. The data is gathered for automotive companies for the year 2012 until and including 2017. In order to optimally perform the statistical analysis, the data first needs to meet certain requirements. These requirements are: the data is normal distributed, possible outliers in the data are removed, the data is assessed for multicollinearity, and finally, the data needs to be assessed for heteroscedasticity. We find that the deferred tax expenses influence earning management to avoid loss and to avoid earning decline.Keywords earning management; deferred tax expenses
DEFERRED TAX EXPENSES AS EARNING MANAGEMENT INDICATOR Tarigan, Louis Yosen Primsa
Journal of Accounting and Management Innovation Vol 3, No 2 (2019)
Publisher : Universitas Pelita Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.66 KB)

Abstract

The aim of this study is to examine the benefit of using deferred tax expenses to detect the practice of earning management. Data source are secondary data from www.idx.co.id. The data is gathered for automotive companies for the year 2012 until and including 2017. In order to optimally perform the statistical analysis, the data first needs to meet certain requirements. These requirements are: the data is normal distributed, possible outliers in the data are removed, the data is assessed for multicollinearity, and finally, the data needs to be assessed for heteroscedasticity. We find that the deferred tax expenses influence earning management to avoid loss and to avoid earning decline.Keywords earning management; deferred tax expenses
DEFERRED TAX EXPENSES AS EARNING MANAGEMENT INDICATOR Louis Yosen Primsa Tarigan
Journal of Accounting and Management Innovation Vol 3, No 2 (2019)
Publisher : Universitas Pelita Harapan Medan Campus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/%JAMI%6%2%2022%

Abstract

The aim of this study is to examine the benefit of using deferred tax expenses to detect the practice of earning management. Data source are secondary data from www.idx.co.id. The data is gathered for automotive companies for the year 2012 until and including 2017. In order to optimally perform the statistical analysis, the data first needs to meet certain requirements. These requirements are: the data is normal distributed, possible outliers in the data are removed, the data is assessed for multicollinearity, and finally, the data needs to be assessed for heteroscedasticity. We find that the deferred tax expenses influence earning management to avoid loss and to avoid earning decline.Keywords earning management; deferred tax expenses
DEFERRED TAX EXPENSES AS EARNING MANAGEMENT INDICATOR Louis Yosen Primsa Tarigan
Journal of Accounting and Management Innovation Vol 3, No 2 (2019)
Publisher : Universitas Pelita Harapan Medan Campus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/%JAMI%6%2%2022%

Abstract

The aim of this study is to examine the benefit of using deferred tax expenses to detect the practice of earning management. Data source are secondary data from www.idx.co.id. The data is gathered for automotive companies for the year 2012 until and including 2017. In order to optimally perform the statistical analysis, the data first needs to meet certain requirements. These requirements are: the data is normal distributed, possible outliers in the data are removed, the data is assessed for multicollinearity, and finally, the data needs to be assessed for heteroscedasticity. We find that the deferred tax expenses influence earning management to avoid loss and to avoid earning decline.Keywords earning management; deferred tax expenses
The Influence of Profitability, Liquidity and Leverage on Tax Aggressiveness of Pharmaceutical Companies Listed on the Indonesia Stock Exchange Louis Yosen Primsa Tarigan
Jurnal Penelitian Akuntansi (JPA) Vol 4, No 2 (2023): Oktober
Publisher : Universitas Pelita Harapan

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Abstract

Tax is a vital part to the country's economy and the well-being of its citizens as it is a source of state revenue. However, while the government considers it is crucial to collect taxes, companies view taxes as a reduction of companies’ profits. As a result, businesses strive to keep tax payments to a minimum, either in a legal or illegal way. This behavior is called tax aggressiveness.This study aims to examine the influence of profitability, liquidity, and leverage on tax aggressiveness. The sample is 8 pharmaceutical companies listed on the Indonesia Stock Exchange with the research period of four years (2018-2021) selected through purposive sampling method. The data analysis technique used in this research is multiple linear regression analysis which is processed through SPSS 26.The results show that liquidity and leverage have a significant influence on tax aggressiveness. Meanwhile, profitability has an insignificant influence on tax aggressiveness. Simultaneously, profitability, liquidity, and leverage have significant influence on tax aggressiveness.
The Impact of Earnings Management, Deferred Tax Expense and Profitability Toward Tax Avoidance Louis Yosen Primsa Tarigan
Jurnal Penelitian Akuntansi (JPA) Vol 4, No 1 (2023): April
Publisher : Universitas Pelita Harapan

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Abstract

Tax revenues are Indonesia's primary source of income. However, so often the realization of tax revenue did not reach the target, due to the different priorities between government and taxpayers. This study is conducted to analyze the impact of earnings management, deferred tax expense and profitability towards tax avoidance in banking companies listed on the Indonesia Stock Exchange from 2015 to 2019. The design of this study employs quantitative approach using secondary data. The research population consists of 47 banking companies, and by using purposive sampling method, the research yields 21 selected companies. Thus, the total number of samples collected from the observation period of 2015 to 2019 was 105. The research data analysis is conducted using multiple linear regression, which is processed through SPSS 25. According to the results of the research, earnings management partially does not have a significant impact towards tax avoidance, whereas deferred tax expense and profitability partially has a significant impact towards tax avoidance. Simultaneously, earnings management, deferred tax expense and profitability have a significant impact towards tax avoidance.
The Influence of Liquidity, Profitability and Capital Intensity Toward Tax Avoidance in Mining Companies Listed on the Indonesia Stock Exchange Louis Yosen Primsa Tarigan; Deva Aulia Ningrum Ubaidillah
Asian Journal of Applied Business and Management Vol. 2 No. 4 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajabm.v2i4.6931

Abstract

This research has the objective to analyze the influence of liquidity, profitability and capital intensity on tax avoidance practices. The research is conducted on mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2021. Using the purposive sampling method, 19 companies were selected. Statistical tests conducted are descriptive test, classical assumption, multiple linear regression, and hypothesis test. All tests were performed by using SPSS version 26. This research shows that liquidity and capital intensity partially have an insignificant influence toward tax avoidance. Profitability partially has a significant influence toward tax avoidance. Furthermore, liquidity, profitability and capital intensity simultaneously have a significant influence toward tax avoidance.
The Impact of Profitability, Liquidity, and Company Size toward Tax Avoidance in Consumer Goods Sector Listed on the Indonesia Stock Exchange Tarigan, Louis Yosen Primsa
Jurnal Penelitian Akuntansi (JPA) Vol 5, No 1 (2024): APRIL
Publisher : Universitas Pelita Harapan

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Abstract

The objective of this research is to analyze the effect of profitability (measured by return on asset, liquidity (measured by current ratio), and company size (measured by total assets) toward tax avoidance (measured by the effective tax rate) in consumer goods sector listed on the Indonesia Stock Exchange (IDX) for the period of 2019 to 2021.The population of this research is all consumer goods sector listed on the Indonesia Stock Exchange for the period of 2019 to 2021. By using the purposive sampling method, 32 companies were selected, resulting in a total of 96 samples from three years observation. The data analysis method used descriptive statistics, classical assumption, multiple linear regression, and hypothesis test, which are processed through SPSS 26.This research finds that profitability, liquidity, and company size do not have significant effect partially on tax avoidance; while simultaneously, the tax avoidance of consumer goods sector listed on IDX from 2019-2021 is not significantly impacted by all independent variables. The adjusted R2 is 1.4%, reflecting the ability of independent variables to make impact to tax avoidance. Keywords: Profitability, Liquidity, Company Size, Tax Avoidance, Effective Tax Rate
The Impact of Profitability, Liquidity, and Company Size toward Tax Avoidance in Consumer Goods Sector Listed on the Indonesia Stock Exchange Tarigan, Louis Yosen Primsa
Jurnal Penelitian Akuntansi (JPA) Vol. 5 No. 1 (2024): APRIL
Publisher : Universitas Pelita Harapan

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Abstract

The objective of this research is to analyze the effect of profitability (measured by return on asset, liquidity (measured by current ratio), and company size (measured by total assets) toward tax avoidance (measured by the effective tax rate) in consumer goods sector listed on the Indonesia Stock Exchange (IDX) for the period of 2019 to 2021.The population of this research is all consumer goods sector listed on the Indonesia Stock Exchange for the period of 2019 to 2021. By using the purposive sampling method, 32 companies were selected, resulting in a total of 96 samples from three years observation. The data analysis method used descriptive statistics, classical assumption, multiple linear regression, and hypothesis test, which are processed through SPSS 26.This research finds that profitability, liquidity, and company size do not have significant effect partially on tax avoidance; while simultaneously, the tax avoidance of consumer goods sector listed on IDX from 2019-2021 is not significantly impacted by all independent variables. The adjusted R2 is 1.4%, reflecting the ability of independent variables to make impact to tax avoidance. Keywords: Profitability, Liquidity, Company Size, Tax Avoidance, Effective Tax Rate
The Influence of Transfer Pricing and Management Compensation Toward Tax Avoidance of Food and Beverage Companies Listed on the Indonesia Stock Exchange Tarigan, Louis Yosen Primsa
Jurnal Penelitian Akuntansi (JPA) Vol. 5 No. 2 (2024): OKTOBER
Publisher : Universitas Pelita Harapan

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Abstract

Food and beverage industry has been a major player in Indonesia economic, constituting up to 6% of Indonesia GDP. This lead companies involved in the sector to expand from national to multinational companies. In the previous research, transfer pricing and CEO compensation were observed partially in relation to the tax aggressiveness while this research focuses on transfer pricing and management compensation partially and simultaneously toward the tax avoidance.The purpose of this research is to observe the influence of transfer pricing and management compensation toward tax avoidance of food and beverage companies listed on Indonesia Stock Exchange (IDX) from 2020 to 2022. There are two independent variables used in this research, such as transfer pricing and management compensation. The dependent variable of this research is tax avoidance. There are 12 samples out of 122 companies that were chosen in this quantitative research utilizing purposive sampling technique and secondary data collection method.The result of this research shows that transfer pricing has a non-significant influence towards tax avoidance and management compensation has a non-significant influence towards tax avoidance. Furthermore, transfer pricing and management compensation simultaneously have a significant influence towards tax avoidance. Keywords: Tax Avoidance, Transfer Pricing, Management Compensation
Co-Authors Deva Aulia Ningrum Ubaidillah Fortuna, Felicia Giovanni, Cynthia Lie, Michelle