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All Journal Jurnal Ekonomi : Journal of Economic JRB-Jurnal Riset Bisnis SULUH: Jurnal Abdimas Jurnal Akuntansi Action Research Literate (ARL) RELEVAN : Jurnal Riset Akuntansi Capacitarea : Jurnal Pengabdian Kepada Masyarakat INQUISITIVE: International Journal of Eonomic Jurnal Ilmiah Akuntansi Pancasila (JIAP)
Tryas Chasbiandani
University Of Pancasila
Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Journal : Jurnal Akuntansi

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Internal Information Quality’s Role in Tax Avoidance and Earnings Disclosure Transparency Indah Masri; Amelia Oktrivina; Tryas Chasbiandani
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.3231

Abstract

This research investigates how Internal Information Quality (IIQ) moderates the link between aggressive tax avoidance and earnings disclosure transparency in consumer goods manufacturing firms from 2022 to 2024. Employing a quantitative method with financial statement data, the study finds that aggressive tax strategies significantly raise discretionary revenue, reducing transparency. IIQ acts as a moderating factor, where delays in financial reporting suggest potential earnings manipulation aimed at presenting a favourable image to stakeholders. Such delays may reduce the informative value of disclosures. The findings highlight the need for stronger corporate governance and the adoption of real-time financial reporting systems to minimise information asymmetry. This study enhances tax accounting literature by showing that IIQ impacts operational decisions and influences the reliability of financial disclosures.
Co-Authors Afifa Nudiya Sari Azzahra, Afifah Azzahra, Fatima Baharuddin, Gunawan Damayanti, Ameilia Dera Pratiwi, Natasya Eka Sudarmaji Fujianti, Lailah Herlan Indah Masri Indra Satria Khalida Utami Lazarus Sinaga Mudya Putri, Desylva Muhamad Avito Rizkyansyah Kusuma Muhammad Yusuf Nabila, Vibi Dwita Nelyumna Rizal Nicky Adi Putranto Oktrivina, Amelia Riskarini, Dian Rosdiana, Elly Satra, Indra Shinta Budi Astuti Shinta Budi Astuti Sri Widyastuti Sunia Desti Claritsa Susilawati Yetty Murni Yuli Ardianto Zuhmi Fahru Muharomi