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This Author published in this journals
All Journal International Journal of Scientific Multidisciplinary Research (IJSMR) International Journal of Economics, Business and Innovation Research
Intan Kumala Ratu
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences

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The Effect Of Tax Planning On Earnings Management Moderated By Tax Rate Reductions Intan Kumala Ratu; Agrianti Komalasari; Liza Alvia
International Journal of Economics, Business and Innovation Research Vol. 4 No. 04 (2025): June - July, International Journal of Economics, Business and Innovation Resea
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i04.2166

Abstract

This study aims to analyze the effect of tax planning on earnings management and examine the role of tax rate reductions as a moderating variable. Secondary data were obtained from the annual reports of manufacturing companies in the Consumer Non-Cyclical subsector listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. Using a purposive sampling technique, 62 companies were selected out of a total of 67 that met the criteria, resulting in 372 observations. This research applies a quantitative approach using documentation methods and moderation regression analysis processed with SPSS version 27. The results show that tax planning has a significant and positive effect on earnings management, indicating that companies tend to engage in earnings management as tax efficiency increases through tax-saving strategies. However, when tax rate reduction is used as a moderating variable, the effect of tax planning on earnings management weakens. The tax rate reduction acts as a pure moderator that reduces the intensity of earnings management practices, as the incentive to manipulate earnings becomes lower. Thus, fiscal policies in the form of tax rate reductions can serve as an effective instrument to curb non-transparent financial reporting practices.
A Literature Review: Tax Planning and Avoidance in Earnings Management Intan Kumala Ratu; Agrianti Komalasari; Liza Alvia
International Journal of Scientific Multidisciplinary Research Vol. 1 No. 11 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsmr.v1i11.7376

Abstract

This study aims to give a comprehensive analysis of the intricate relationship between tax planning, tax avoidance, and earnings management in the context of corporate financial practices. Through an extensive literature review, the research elucidates the multifaceted implications of these practices on financial reporting, corporate governance, and adherence to international tax regulations. The findings reveal that legal tax planning, when aligned with strategies to reduce taxable income, can positively impact reported earnings. However, the transformation of tax planning into a tool for earnings management raises ethical and transparency concerns, leading to global regulatory scrutiny. The study also investigates the nuanced impact of a declining tax rate on companies' strategies for managing earnings, emphasizing the need for careful consideration and ethical financial practices. Future research directions are proposed, highlighting the importance of empirical investigations across diverse industries and regions to deepen our understanding of the intricate relationship between tax practices and earnings management. The findings contribute valuable insights for stakeholders, practitioners, and policymakers
Co-Authors Komalasari, Agrianti Liza Alvia