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All Journal Owner : Riset dan Jurnal Akuntansi Governors
Erwindiawan, Erwindiawan
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Economics, Econometrics & Finance

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Peran manajemen laba dalam upaya meminimalisasi Tax Avoidance Ristiyana, Rida; Erwindiawan, Erwindiawan; Rizkiyah, Nilta; Lesmana, Sri Jaya
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2492

Abstract

The purpose of this study is to examine the role of earnings management in efforts to minimize tax avoidance. The research sample met the criteria of 50 manufacturing companies listed on the Indonesia Stock Exchange during the 2014- 2022 period. The sampling technique used was the purposive sampling method with the number of observation data (n) = 274. The analysis tool used in the study is Panel Data Regression and to measure mediation is used path analysis through sobel tests. The results of the study in model 1 show that audit quality and capital intensity have a negative and significant effect on earnings management. On the other hand, the characteristics of the company have a positive and significant effect on earnings management. It is different with executive characteristics that do not affect earnings management. The results of the study in model 2 show that audit quality, executive characteristics, capital intensity, and company characteristics have no effect on tax avoidance. Meanwhile, earnings management has a negative and significant effect on tax avoidance. For the path analysis, the results were obtained that earnings management can mediate by strengthening the influence of audit quality on tax avoidance. On the other hand, earnings management cannot mediate the influence of executive characteristics, capital intensity and company characteristics on tax avoidance.
Disbursement of Tax Arrears: Active Tax Collection and Tax Audit on Corporate Taxpayers Ristiyana, Rida; Atichasari, Anna Sofia; Dahliana, Dahliana; Erwindiawan, Erwindiawan
GOVERNORS Vol. 4 No. 1 (2025): April-July 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i1.6538

Abstract

This study aims to determine the effect of warning letters, forced letters, and confiscation letters on the disbursement of tax arrears with tax audit as a moderation variable. The type of research is quantitative using secondary data with indirect data collection techniques. The population in the study is corporate taxpayers registered at KPP Pratama Tigaraksa. The sampling technique uses purposive sampling. The data analysis method uses panel data through Eviews 10. The results of the parsial of the warning letter had a positive and significant effect on the disbursement of tax arrears, forced letter and confiscation letter had no effect on the disbursement of tax arrears and the results of the MRA tax audit could not moderate the disbursement of tax arrears. The results of this study simultaneously warning letter forced letter, and confiscation letter have an effect on the disbursement of tax arrears. The latest in this study is to add tax audits as a moderation variable with different objects at KPP Pratama Tigaraksa. This research has implications to increase taxpayer awareness in fulfilling tax obligations and assist the Directorate General of Taxes in decision-making policies related to the renewal of active tax collection regulations.
Co-Authors Atichasari, Anna Sofia Dahliana Dahliana Rida Ristiyana Rizkiyah, Nilta Sri Jaya Lesmana