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Journal : International Journal of Science and Society (IJSOC)

Tax Avoidance Determinants of Earning Management Siska; Nursida, Nina; Astuti, Eni Dwi
International Journal of Science and Society Vol 6 No 2 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i2.1113

Abstract

This research seeks to empirically explore the impact of Other Comprehensive Income, Financial Distress, Tax Avoidance, and Free Cash Flow on Earnings Management among Real Estate and Property firms listed on the Indonesia Stock Exchange during the period spanning 2019 to 2021. Employing a approach quantitative, the research utilizes multiple linear regression analysis conducted through SPSS 26 as the analytical tool. Through purposive sampling from a total population of 60 companies, 43 entities meeting the specified criteria were chosen as the sample. The findings reveal that while Other Comprehensive Income, Financial Distress, and Free Cash Flow do not exert a significant influence on earnings management, tax avoidance emerges as a notable factor impacting earnings management.
Co-Authors Aldhiza, Bhima Almubarak Anggara, Stephanus Antika, Rindi Antoni. R, Stevanus Ari Andayani Aris, Arisman Arisman Astuti, Eni Dwi AYU LESTARI Debby Indah Dedek Sutinbuk Desi Desmasari DEWIATI, Yayu Dharmi Lestari, Ni Putu Dhea Ayu Novita Sari Dhea Diene Roufiani Dimala Asmara, Sashi Kirana Reirani Dirneti DODDY Ema Dewanti Enok Rohayati Evi Fadliyana Ekawaty Faradina, Nadia Farida Febriati Fariq Alamsyah Hidayat Ferri Hendriyanto Fiona, Diah Indah Hayu Firdatus Solehah Hadijah Wahid, St. Hadisaputra Hajaratul Aswad Handel, Novel Gebrel Hannie Hanny Dhea Fransisca Hendri Mulyadi Hendryanto, Ferri Hendryanto, Ferry Herna Alifiani, Herna Hevriani Sevrika Hikmah Lestari I Gde Raka Widiana I Wayan Eka Sutyawan Ilham Falani Indah, Debby Isda Lestari Jayanegara, I Wayan Jhonfree, Sigar JOVI Khairul Ihwan, Khairul Kristhy, Mutia Evi Lenggogeni, Putri M Wisnu Khumaidi M. Khairi Ikhsan M. Khairi Ikhsan Mahardika, Anatasya Mailisa, Cici Maimon Sumo Mardha Tilla Mega Prasrihamni Megasafitri, Putu Dian Merina, Yola Moh. Farhan Fuad Muhammad Amin Nadila Amelia Nelly Saputri Nilson, Murang Ferry Ningra HS, Wirga Ningsih, Jeni Rahayu Ningsih, Sekar Ayu Nurhikmah H Nursida, Nina Oca Fernandes AF OKTARIA, RINA RINA Pusporini, Lenny Stia PUTERA, Meldy Putra, Gandi Novis Putu Junara Putra Putu Yuliawati Rahayu, Ni Made Kartika Rahmadhi Anugrah, Ardhi Rahmadona, Mutia Rani Zahra Rika Afriyanti Rima Ajeng Rahmawati Riska Amalya Nasution Risnawati RR. Ella Evrita Hestiandari Rts, Netisa Martawinarti Safitri, Aprillia Sagung Putri Purwani Salsa, Febbiyo Fajria Samsul Maarif Sani, Riny Dwi Satriadi, Adi Sesmiyanti M.Pd S.S Siswanto SITOHANG, Erikjon Suhermon tisrin maulina dewi Tofikin Vera Anggraini Wasilah Wijaya Putra, Rizki Willy Satria Yelliza Yelliza Yendra Yuliana Yuliana Yunita Suarda, Rahma Zefanya, Regina Rachel Zulhelmy