Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal E-JURNAL AKUNTANSI
Gloria Fangie
Universitas Kristen Petra
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Rasio Finansial Perusahaan dan Trade-Off Pelaporan Keuangan-Perpajakan Agus Arianto Toly; Gloria Fangie; Machiko Giovanni Maria
E-Jurnal Akuntansi Vol 33 No 12 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i12.p05

Abstract

The research aims to determine the trade-off between the aggressiveness of financial reporting and taxation faced by management. By taking a sample of 230 company observations on the Indonesia Stock Exchange (BEI) for the 2019-2021 period using a purposive sampling method, this study analyzes the influence of five financial variables on the trade-off between financial reporting aggressiveness and taxation, including debt ratio, debt maturity, financing deficit. , internal and external capital market funding ratios, and profitability. The analysis used is multiple linear regression. The results of the research show that the level of debt ratios, long-term debt and financing deficits have a positive influence on the aggressiveness of financial reporting, while the funding ratio in the external capital market and profitability have a significant negative influence. This study provides guidance to auditors to carefully examine a company's financial statements to ensure compliance with accounting standards and fairness Keywords : Book-tax trade off; Financial ratio; Earnings management; Tax aggressiveness
Co-Authors Agus Arianto Toly Agus Arianto Toly Machiko Giovanni Maria