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All Journal Jurnal Ekonomi Modernisasi Jurnal VOK@SINDO Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi JOURNAL OF APPLIED ACCOUNTING AND TAXATION J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Aplikasi Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Riset Akuntansi Politala Jurnal Akademi Akuntansi (JAA) International Journal of Business Economics (IJBE) International Conference on Industrial Revolution for Polytechnic Education Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Accounting and Finance Studies EKONOMIKA45 Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JIMEKA
Dyah Febriantina Istiqomah
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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Journal : JOURNAL OF APPLIED ACCOUNTING AND TAXATION

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Pengaruh Manajemen Laba Terhadap Agresivitas Pajak Dyah Metha Nurfitriasih; Dyah Febriantina Istiqomah
Journal of Applied Accounting and Taxation Vol 7 No 2 (2022): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v7i2.4495

Abstract

This study aims to determine the effect of earnings management on tax aggressiveness and corporate governance moderation in this relationship. Tax aggressiveness is measured using the Effective Tax Rate (ETR), while earnings management is measured by calculating the Discretionary Accruals (DACC) value. Corporate Governance includes institutional ownership, independent commissioners, and audit committees. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. This study uses a purposive sampling method to obtain 60 samples with several observations of 180 companies during the observation period. The results show that earnings management positively affects tax aggressiveness. This finding indicates that increasing earnings management behavior will encourage companies to tax aggressiveness. Corporate Governance can reduce the effect of earnings management on tax aggressiveness. The existence of institutional ownership, an independent board of commissioners, and an audit committee can oversee the actions and decisions taken by managers so that any actions taken do not harm the Shareholders.
Co-Authors A'la Syauqi Abd. Rouf Adinda Putri Nur Aini Agung Teguh Wibowo Almais Ahmad Djalaluddin Akbar Roihan Amelia Ika Pratiwi Ari Novalisa Ramadanti Ayub Wijayati Sapta Pradana Chella Masquita Febilia Dwi Candra, Dela Dyah Metha Nurfitriasih Emylia Puspitasari Hesti Oktaviani Kholilah Kholilah Laurina Trisnaning Putri Mega Noerman Ningtyas Metha Nurfitriasih, Dyah Mochamad Imamudin Nabila Rif'atul Izzah Ndari, Priska Wulan Nihayatu Aslamatis Solekah Oktavia, Anis Oktaviani, Hesti Pramisti, Aprilia Arifatul Puspitasari, Emylia Putri, Nurul Alifah Shinta Rizki Firdina Sugiono