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Madjid, Suhirman
Universitas Yarsi
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The Effect of Earnings Management, Multinationality, Internal Control, and Good Corporate Governance on Tax Aggressiveness Suhirman Madjid; Mazaya Karamina Kusumah
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 1 (2026): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i1.8915

Abstract

This study examines how earnings management, multinationality, internal control, and good corporate governance affect tax aggressiveness in Indonesian consumer goods companies. Using a quantitative method with purposive sampling, data were analyzed through multiple linear regression. Results show that earnings management and multinationality do not impact tax aggressiveness, while internal control and good corporate governance do. These findings highlight the importance of strong control systems and governance in limiting aggressive tax practices. The study also provides insights for future research to explore other variables and industries.
The Effect of Tax Planning, Investment Decisions, Company Size, and Corporate Social Responsibility on Profit Management in Transportation Subsector Companies Listed on the Indonesia Stock Exchange for the 2019 – 2022 Period Suhirman Madjid; Widya Ayu Oktaviani
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 1 (2026): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i1.8938

Abstract

This research aims to examine the influence of tax planning, investment decisions, company size, and corporate social responsibility on earnings management in transportation subsector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. This research was conducted because one of the reasons was that there were inconsistencies in research results in previous studies.  Descriptive research with quantitative methods that focuses on the research object, namely transportation subsector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sample selection method used purposive sampling so that 18 companies were obtained during the 4 years of research, resulting in 72 samples. This research uses secondary data from company websites and the Indonesian Stock Exchange website. The results of this research indicate that the variables of company size and corporate social responsibility have a negative effect on earnings management. Meanwhile, tax planning and investment decision variables have no effect on earnings management. This research provides new insight into the influence of tax planning as measured by the tax retention rate (TRR), investment decisions as proxied by the Price Earnings Ratio (PER), company size, and corporate social responsibility on earnings management, which is beneficial for shareholders, investors, and company management in planning strategies and making the right decisions for the company in the future.
Co-Authors A.F., Safiani A.S., Barlia Amir Mahmud Ananta Hagabean Any Setianingrum Any Setianingrum Any Setianingrum, Any Asaari, Masagus Budiantoro, *Harry Challen, Auliffi Ermian Dian Nur Febria Djama, Hardiyanti Elmanizar, Elmanizar Fikra Nur Syahbana Hendrani, Ai Heriyanti Heriyanti, Heriyanti Hesty Juni Tambuati Subing, Hesty Juni Hidayah, Nisa Ulil Ima Syafi’ah Rahayu Imelda Sari Jalilah, Muayyanah K., Yosefin K.M., Novera Kanaya Lapae Mazaya Karamina Kusumah Muhammad Afif Muslikh Muslikh Muslikh Muslikh Perdana Wahyu Santosa Rahma Sari, Indah Randhy Nugroho Sari, Indah Rahma Shefira, Shefira Sofia Sofia Suyana, Hilma Widya Ayu Oktaviani Yanuar Ramadhan