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Mahwiyah Mahwiyah
Pamulang University
Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Tax Avoidance Dan Beban Pajak Tangguhan Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024) Raden Muhamad Arifin Ilham; Mahwiyah Mahwiyah
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2883

Abstract

This study aims to examine the effect of Tax Avoidance and Deferred Tax Expenses on Earnings Management. The object of this study used 35 industrial sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2020-2024 period that had met the criteria and completeness of the data. The data collection technique used the Purposive Sampling method. The data used in this study are secondary data. Using the financial statements of industrial sector manufacturing companies listed on the Indonesia Stock Exchange during the 2020-2024 period, the research method used linear regression analysis. The results of the study showed that Tax Avoidance had a significant positive effect on Earnings Management and Deferred Tax Expenses had a significant negative effect on Earnings Management
Pengaruh Perencanaan Pajak Dan Beban Pajak Tangguhan Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Industri Yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 2024) Fira Asnifa Rahmadanti; Mahwiyah Mahwiyah
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2884

Abstract

This study aims to examine the effect of tax planning and deferred tax expense on earnings management in manufacturing companies in the industrial subsector listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Earnings management can be implemented through various methods, one of which is utilizing tax planning strategies and recognizing deferred tax expense. This study uses a quantitative approach with secondary data obtained from company financial reports. The sample size for this study was 35 companies, selected using a purposive sampling method. The results indicate that: a) tax planning variables have a significant effect on earnings management with a significant value; deferred tax expense does not have a significant effect on earnings management with a significant value; c) simultaneously, tax planning and deferred tax expense have a significant effect on earnings management. These findings suggest that companies need to consider optimal tax planning strategies to support efficient and ethical financial reporting.
Pengaruh Perencanaan Pajak Dan Tax Avoidance Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Pada Sektor Industri Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2024) Siti Nur Apriliyanti; Mahwiyah Mahwiyah
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2885

Abstract

This study aims to determine whether tax planning and tax avoidance influence earnings management. The study was conducted on industrial manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The sample used was 40 companies with a total of 200 observation data, selected using a purposive sampling method. The research method used was quantitative. Data were obtained from financial reports published on the official IDX website. The data analysis technique used multiple linear regression with the help of Eviews 12 software. The results showed that tax planning had a positive effect on earnings management, while tax avoidance had a negative effect on earnings management. The coefficient of determination (R²) was 0.527, means that 52.7% of earnings management can be explained by these two variables.
Analisis Pengaruh Kepuasan Wajib Pajak Dan Kepercayaan Kepada Pemerintah Daerah Terhadap Kepatuhan Pajak Bumi Dan Bangunan Pada Badan Pengelolaan Pendapatan Asli Daerah Kabupaten Bogor Syachmitha Dewi Putri Wahyudi; Mahwiyah Mahwiyah; Siti Asmonah
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.3476

Abstract

This study aims to: a) determine the effect of taxpayer satisfaction on compliance in paying Land and Building Tax (PBB) at the Bogor Regency Regional Original Revenue Management Agency, b) determine the effect of trust in the local government on compliance in paying PBB at the Bogor Regency Regional Original Revenue Management Agency, and c) determine the effect of taxpayer satisfaction and trust in the local government simultaneously on compliance in paying PBB at the Bogor Regency Regional Original Revenue Management Agency. The method used is a quantitative approach. Data collection was conducted through a questionnaire using a purposive sampling technique. The results show that taxpayer satisfaction has no effect on compliance in paying PBB at the Bogor Regency Regional Original Revenue Management Agency, trust in the local government has an effect on compliance in paying PBB at the Bogor Regency Regional Original Revenue Management Agency; and taxpayer satisfaction and trust in the local government have a significant effect on compliance in paying PBB at the Bogor Regency Regional Original Revenue Management Agency.
Co-Authors Fira Asnifa Rahmadanti Raden Muhamad Arifin Ilham Siti Asmonah Siti Nur Apriliyanti Syachmitha Dewi Putri Wahyudi