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All Journal Jurnal Akuntansi dan Bisnis Jurnal Ilmiah Manajemen Ubhara Journal of Management - Small and Medium Enterprises (SME's) Jurnal Pengabdian UNDIKMA JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN JURNAL ECONOMINA Media Riset Akuntansi Auditing & Informasi Media Akuntansi Perpajakan Akuntansi: Jurnal Riset Ilmu Akuntansi
Mulyadi Mulyadi
Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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Pengaruh Capital Intensity Dan Likuiditas Terhadap Agresivitas Pajak Dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021 Rofiqoh Nurfajriah Modjo; Mulyadi Mulyadi; Panata Bangar Hasioan Sianipar
Akuntansi Vol. 2 No. 3 (2023): September: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.339

Abstract

This study aims to examine and analyze the effect of capital intensity and liquidity on tax aggressiveness and to test and analyze the effect of profitability in moderating capital intensity and liquidity on tax aggressiveness in energy sector companies listed on the Indonesian stock exchange for the 2018-2021 period. The type of research used is quantitative. The population in this study are 80 companies. The sample selection in this study used a purposive sampling method with a total sample of 25 companies for 4 years so that the total sample used was 100 data. The type of data used is secondary data obtained from the company's annual financial reports for the 2018-2021 period. The results of this study indicate that partially capital intensity has a significant effect on tax aggressiveness. This research also proves that liquidity has no effect on tax aggressiveness. Another finding is that profitability is able to moderate capital intensity on tax aggressiveness, while liquidity on profitability tax aggressiveness is not a moderating variable
Pengaruh Aset Pajak Tangguhan Dan Beban Pajak Tangguhan Terhadap Manajemen Laba Dengan Finanacial Distress Sebagai Variabel Moderasi Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018 – 2021 Khori Afifah Eka Putri; Mulyadi Mulyadi; Panata Bangar Hasioan Sianipar
Akuntansi Vol. 2 No. 3 (2023): September: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.340

Abstract

Financial hardship as a moderator of the impact of deferred tax assets and deferred tax costs on profit management in food and beverage firms listed on the Indonesia Stock Exchange between 2018 and 2021. The purpose of this research is to find out how (1) deferred tax assets affect profit management, (2) deferred tax expenses affect profit management, (3) the impact of deferred tax assets on the relationship between profit management and financial distress, and (4) the impact of deferred tax expenses on that same relationship. For the years 2018-2020, the sample consists of food and beverage firms trading on the Indonesia Stock Exchange. This research uses a sample of 16 firms in the food and beverage industry that are listed on the Indonesia Stock Exchange between 2018 and 2021. According to the findings: (1) deferred tax assets positively affect profit management; (2) deferred tax expense positively affects profit management; (3) financial distress bolsters the effect of deferred tax assets on profit management; and (4) financial distress dampens the effect of deferred tax burden on profit management.
Co-Authors Alwan Faiz Radityo Utomo Ardisa Dewi Rahmanjani Dharmanto, Agus Evline Caroline Heryanto Heryanto Islamitha Adinda Putri Kardinah Indrianna Meutia Khori Afifah Eka Putri Marundha, Amor Nursal, M. Fadhli Panata Bangar Hasioan Sianipar Pangaribuan, David Riris Rotua Sitorus Robiur Rahmat Putra Rofiqoh Nurfajriah Modjo Sihar Tambun Soehardi Soehardi Sutaryo Sutaryo