Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
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This Author published in this journals
All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Binsar H Simanjuntak
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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The Impact of Profitability and Earnings Management on Tax Aggressiveness with Corporate Governance as Moderating Variables (Study on Registered Energy Sector Companies on the Indonesia Stock Exchange in 2019-2021) Jessica Tanujaya; Binsar H Simanjuntak
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.5785

Abstract

This study discusses the phenomenon of tax aggressiveness in energy sector companies in Indonesia. The research sample is companies listed on the Indonesia Stock Exchange in 2019-2021 which were selected using the purposive sampling method. Data processing uses panel data regression analysis with the help of Eviews 10 software. The results show that profitability and earnings management have a positive and significant effect on tax aggressiveness. Meanwhile, corporate governance cannot moderate the influence of independent variables on tax aggressiveness.
Management Compensation, Financial Distress, Accounting Conservatism, Sales Growth on Tax Avoidance with Audit Quality as Moderating Variable Joshua Julianta; Binsar H Simanjuntak
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i1.7460

Abstract

This study investigates the effect of management compensation, financial distress, accounting conservatism and sales growth on tax avoidance with auditor quality as moderating variable. Sample consist of 54 manufacturing firm that list on LQ 45 Indonesian Stock Exchange during 2019-2021. This study used regression analysis to test the hypotheses. The finding suggests that management compensation and accounting conservatism have a positive effect on tax avoidance. Financial distress and sales growth had no effect on tax avoidance. Audit quality strengthens the effect of sales growth on tax avoidance, but audit quality can not moderate the effect of management compensation, financial distress and accounting conservatism on tax avoidance.
Co-Authors Jessica Tanujaya Joshua Julianta