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All Journal Educoretax Apssai Accounting Review (ApAR)
Herwanda, Reyhan
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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STRATEGI PENGHINDARAN PAJAK DAN KUALITAS LAPORAN KEUANGAN: PERAN LEVERAGE SEBAGAI PEMODERASI Herwanda, Reyhan; Firmansyah, Amrie
APSSAI ACCOUNTING REVIEW Vol 4 No 1 (2024): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v4i1.110

Abstract

This study aims to determine the effect of tax avoidance on the quality of financial reporting using leverage as a moderating variable. In this study, the quality of financial reporting, as the dependent variable, uses the Beneish M-Score, and tax avoidance, as the independent variable, uses the effective tax rate (ETR). The sample of this study uses manufacturing companies listed on the Indonesia Stock Exchange from 2021-2023. Using purposive sampling, this study uses 19 companies with 57 observations. This study uses a quantitative approach with multiple linear regression analysis for panel data. The results show that tax avoidance positively affects financial reporting quality, and leverage weakens the positive effect of tax avoidance on the quality of financial reporting. This study recommends that accounting standard setters create standards that can prevent the practice of manipulating financial statements.
The Impact Of IFRS 16 Implementation On Tax Aggressiveness: Do Right-Of-Use Assets And Lease Liabilities Matter? Sa’diyyah, Dewi Khalimatus; Herwanda, Reyhan; Firmansyah, Amrie
Educoretax Vol 4 No 4 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i4.777

Abstract

Implementing PSAK 73 in Indonesia requires companies to disclose right-of-use assets and lease liabilities in their financial statements. This study examines the impact of changes in the disclosure of right-of-use assets and lease liabilities due to the implementation of PSAK 73 on tax aggressiveness. The research sample consisted of financial statements of companies in the consumer non-cyclical sector listed on the Indonesian Stock Exchange (IDX) from 2020 to 2022. Using purposive sampling, the study used 24 companies with 72 observations. The impact of the change was tested using panel data linear regression. The results showed that right-of-use assets have a positive impact on tax aggressiveness, while lease liabilities do not have a significant impact on tax aggressiveness. This study contributes to the literature on PSAK 73 and its relationship with tax aggressiveness. The Directorate General of Taxes can use the findings to develop tax monitoring and auditing strategies.
Co-Authors Amrie Firmansyah Sa’diyyah, Dewi Khalimatus