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All Journal Jurnal Dinamika Akuntansi Jurnal Perilaku dan Strategi Bisnis
Alfiani, Hani
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Economics, Econometrics & Finance

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Financial Pressure, Deferred Tax Expense, and Tax Aggressiveness: Audit Committee as the Moderation Variable Suyanto, Suyanto; Alfiani, Hani; Apriliyana, Sari; Siciliya, Ayu Rida
Jurnal Dinamika Akuntansi Vol 13, No 2 (2021): September 2021
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v13i2.33953

Abstract

Purpose: This research aims to confirm the influence of financial pressure and deferred tax expense on tax aggressiveness and the moderation capability of audit committee.Method: The sample comprises manufacturing companies listed in the Indonesian Stock Exchange (BEI) throughout 2016-2019, which is filtered out to 102 sample data. This test was carried out using regression analysis and the interaction test of Moderated Regression Analysis (MRA).Finding: Firm size negatively influences tax aggressiveness, leverage positively influences tax aggressiveness, and deferred tax expense does not influence tax aggressiveness. Audit committee can moderate the positive influence of leverage on tax aggressiveness, but cannot moderate the influence of firm size and deferred tax expense on tax aggressiveness. These conclusions indicate that audit committee is unable to decrease tax aggressiveness.Novelty: This study considers the effectiveness of engaging audit committee as a factor that moderates the influence of financial pressure and deferred tax expense on tax aggressiveness in developing countries.
AUDIT QUALITY, COMPANY SIZE, LEVERAGE AND TAX AGGRESSIVENESS: A STUDY ON MANUFACTURING COMPANIES IN 2015-2019 Suyanto, Suyanto; Alfiani, Hani; Abinowo, Agaphe Christian
Jurnal Perilaku dan Strategi Bisnis Vol. 11 No. 1 (2023): Februari
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jpsb.v11i1.3350

Abstract

The purpose of this study is to demonstrate audit quality, firm size, and leverage of aggressive taxation. This type of research is quantitative secondary data research using the company's annual report on the Indonesia Stock Exchange in 2015-2019. Data collection method using purposive sampling technique resulted in 182 sample data from 49 companies. The data analysis of this research was conducted using descriptive statistical test, classical assumption test, and and multiple linear regression tests. Result show that qualified auditors are able to identify and analyze any possible fraud by the company. In larger companies they have more resources to consider the best policy. In addition, businesses with higher levels of debt tend to have plans to cut back on their significant tax liabilities. The conclusion of this study show that audit quality has no effect on tax aggressiveness, firm size has a negative effect on tax aggressiveness, and leverage has a positive effect on tax aggressiveness.
Co-Authors Abinowo, Agaphe Christian Apriliyana, Sari Siciliya, Ayu Rida Suyanto Suyanto