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All Journal INVOICE : JURNAL ILMU AKUNTANSI Amnesty: Jurnal Riset Perpajakan
Muh Su’un
Universitas Muslim Indonesia Makassar
Economics, Econometrics & Finance

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Effect of Earning Opacity on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange Kaharuddin Kaharuddin; Abdul Rahman Mus; Muh Su’un
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 1 (2022): Maret 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i1.7279

Abstract

The Effect of Earning Opacity on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2018–2020 period. This study aims to determine the effect of Earning Opacity on Tax Avoidance in manufacturing companies listed on the Indonesian stock exchange. This research is a quantitative research using an explanatory approach, namely to see the causal relationship between the dependent variable and the independent variable. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 - 2020 as many as 177 then those that met the sample criteria were 26 companies which were taken based on purposive sampling criteria, so that the company sample data were 78 companies (a period of 3 years). SPSS test tool for windows 24.00. The test results show that earning aggressiveness has a negative and insignificant effect, earning smoothing has a positive and significant effect, loss avoidance has a negative and insignificant effect on Tax Avoidance.
PENGARUH KEPEMILIKAN KELUARGA DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR Anggu Batari Mulyadi; Muh Su’un; Ratna Sari
Jurnal Riset Perpajakan: Amnesty Vol 4 No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.5303

Abstract

This study aims to obtain empirical evidence on the influence of family ownership variables and firm size on tax avoidance and the influence of independent commissioners variables as a moderating variable in the influence of family ownership and firm size on tax aggressiveness. Samples in this study amounted to 13 manufacturing companies on The Indonesia Stock Exchange in 2017 – 2019. Test used Regression Analysis and Moderated Regression Analysis. The results of this study indicate that company ownership has no effect on tax aggressiveness and firm size has positive effect on tax aggressiveness. This study also shows that independent commissioners interaction is not able to moderate (weakens) the influence of family ownership on tax aggressiveness. Independent commissioners is able to moderate (weakens) the influence of firm size on tax aggressiveness.
Co-Authors Abdul Rahman Mus Anggu Batari Mulyadi Kaharuddin Kaharuddin Ratna Sari