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All Journal Jurnal Studi Manajemen Organisasi Jurnal Pendidikan Bahasa Jepang Undiksha Industrial Engineering Online Journal Jurnal Mahasiswa Bimbingan Konseling Prosodi: Jurnal Ilmu Bahasa dan Sastra Jurnal Teknologi Pangan REKAYASA KEUNIS Jurnal Ilmu Pangan dan Hasil Pertanian Jurnal Maneksi (Management Ekonomi Dan Akuntansi) MaPan : Jurnal Matematika dan Pembelajaran Haluan Sastra Budaya Journal of Research and Technology Journal of Japanese Language Education and Linguistics Fokus Ekonomi Kiryoku: Jurnal Studi Kejepangan Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Japanese Research on Linguistics, Literature, and Culture OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Food Science and Technology Journal (Foodscitech) Jurnal Equity SULTANIST: Jurnal Manajemen dan Keuangan Penentuan harga obligasi dan teori tingkat bunga Al-Isyraq: Jurnal Bimbingan, Penyuluhan, dan Konseling Islam J-Litera; Jurnal Kajian Bahasa, Sastra dan Budaya Jepang Jurnal Abdimas Pariwisata Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Pengabdian UNDIKMA Jurnal Disrupsi Bisnis Jurnal Pengabdian Masyarakat Indonesia Bisnis Net : Jurnal Ekonomi dan Bisnis LOSARI: Jurnal Pengabdian Kepada Masyarakat Jurnal Simki Economic ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat International Journal of Humanities Education and Social Sciences Dinamika Prosiding University Research Colloquium Innovative: Journal Of Social Science Research Indo-Fintech Intellectuals: Journal of Economics and Business Inovasi Gagasan Abdimas & Kuliah Kerja Nyata PENITI BANGSA (Pemanfaatan Ilmu Pengetahuan dan Teknologi bagi Masyarakat) Prosiding Seminar Nasional Kusuma Trends in Applied Sciences, Social Sciences, and Education J-CEKI Equity Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Diana Puspitasari
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Journal : Equity

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Tax Aspect, Governance Mechanism, and New Bank Discretion: Restructuring & Covid-19 Effect Valdiansyah, Riyan Harbi; Hartati, Andi Neneng Sugi; Puspitasari, Diana
EQUITY Vol 27 No 2 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v27i2.9262

Abstract

This study investigates the influence of deferred tax expenses and tax retention on earnings management with banking governance mechanisms as moderating variables. The sample for this study comprises 124 data points from banks listed on the IDX between 2019 and 2022. The effects of credit restructuring and the global SARS-CoV-2 pandemic were examined using a moderated regression analysis with a fixed effect model (FEM). The results reveal that deferred tax expenses have a positive impact on discretionary provision, while tax planning has no effect. Additionally, an independent commissioner mitigates the positive effect of deferred tax expenses on earnings management. The study also finds a significant difference in earnings management practices between the pre-Covid-19 period and pandemic periods. These findings suggest that regulators and banking risk control teams should be cautious about tax aspects that may encourage discretionary behavior such as deferred tax liabilities and tax planning during specific periods. Keywords: Deferred Tax Expense, Tax Retention Rate, Governance Mechanism, Earnings Management, Covid-19.
Co-Authors Abdillah, Mirza Farhan Adi Candra, Adi Adilla Kustya Ulfa Adrianno, Dunga AGUNG SEDAYU Agustinus Agus Setiawan Akmarawita kadir, Akmarawita Ali, Luthfi Gosan Amron Amron, Amron Andy , Andy Aprillia, Tiwi Apta, Sabela Araminta Ariati Anomsari Arifudin, Ahmad Arum S, Nurlita Atthariq, Adlan Jingglang Aulia Marsida, Feby Ayu Oktoriza, Linda Azhar, Avantika Zackey Azis, Nur Budi Purwoko Cahyani, Zhalma Fitria Chandra, Adi Chasanah, Amalia Nur Claudia riska, Riska claudia Dina Ruslanjari Dwi Eko Waluyo Dwianto, Agus Eka Sulistyawati Emmy Wahyuningtyas Endang Retno W Endang Retno Wedowati Erma Setiawati Estuning Tyas Wulan Mei Fahmi Wardhani, Mashita Fahmi Wardhani, Masitha Ferdiantika, Rani Rizki Fery Riyanto Firmansyah, Aditya Fungki Sri Rejeki Guruh Taufan H Gutama, Zulfikar Hartati Hartati Hartati, Andi Neneng Sugi Heri Widodo Herry Subagyo Hertiana Ikasari Ibrahim, Nor Fauziana Indrabudiman , Amir Iriantini, Dwi Bhakti Juwariyah, Nurul Kejora Handarini Koesriwulandari Krisnando, Febrian Kusuma, Pradana Jati Lestari, Herwening Sindu Made Gede Wirakusuma Maghfira, Ahlani Masitha Fahmi Wardhani Mayashanti, Helisa Angela Mega Srianti, Novi Mila Sartika, Mila Min, Yosefina Theodesia Misli, Nurul Auliatul Mrianingsih, Mrianingsih Mujianto Mustika, Wida Mutiara, Elsa Amitha Ni Putu Sri Harta Mimba Nisa, Alinda Nur Indah Djafar, Fitria Oktavia, Vicky Oktoriza, Linda Ayu Perdana, Tito Aditya Piji Pakarti Puspitasari, S.TP., MT, Diana Putri, Sabrina Wanda Rahmiati, Retnani Ramadlon, Bagus Iqbal Ratna Herawati Retno Wedowati, Endang Riyan Harbi Valdiansyah Rizky Aurinaya, Angelia Rizqi Amelia Putri, Rizqi Amelia Rofiqoh, Iffatur Rokhimah, Zulaika Putri Roymon Panjaitan Rudi Kurniawan Safitri, Maria Saidah, Zulinda Nur Samasta, Almira Santi Setiawan, Aries Setyahuni, Suhita Simarmata, Okta Naomilyanika Sri Rejeki, Fungki Suherman , Suherman Suhita Whini Setyahuni Suryawardana, Edy Syidada, Shofia Tazkiyya, Iffa Tri Rahayuningsih Ummah, Nadia Wirda Utama, Dio Alif Villeneuve, Bianca Cynara Whini Setyahuni, Suhita Widiastuty, Arum Widya Latief, Indha Maharani Widyakto, Adhi Wijaya, Michael Janshen Yohan Wismantoro Yudi Suryadi Zamani, Daffa Ulya