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All Journal Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia
Yohana
Pramita Indonesia University
Economics, Econometrics & Finance

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Impact street earnings on tax avoidance Yohana; Zulfikar Ikhsan Pane
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 5 No. 2 (2024): April: Strengthening Tax Reform in Today's Ever-Changing Global Era
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v5i2.587

Abstract

This study discusses the effect of street earnings on tax avoidance for two reasons. First, there is the potential for companies that always minimize tax avoidance, especially after the COVID-19 pandemic. Second, preventive actions from various parties, including independent commissioners, public accounting firms, and securities analysts who carry out street earnings-related tax avoidance activity. This study was conducted on manufacturing companies for the 2015–2020 period. This study also added an expansive test without taking two controlling variables. As a result, street earnings have a significant negative effect on tax avoidance in expansive testing, meaning recommended companies by analysts could potentially do tax avoidance. The practical implication is the role of securities analysts as recommended parties for company monitoring. The theoretical implication is that transitory items excluded increase earnings relevant in various tests, thus further studies are needed, such as the effect of street earnings on corporate governance.
Co-Authors Zulfikar Ikhsan Pane