Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Economics and Business Letters
Osman, Rani Nur Az-zahra
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The effect of tax planning, deferred tax expense, and earnings management on tax avoidance with corporate governance as a moderating variable Osman, Rani Nur Az-zahra; Wiralestari, Wiralestari; Wahyudi, Ilham; Arum, Enggar Diah Puspa
Journal of Economics and Business Letters Vol. 6 No. 2 (2026): April 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v6i2.1746

Abstract

This study examines the effects of tax planning, deferred tax expenses, and earnings management on tax avoidance, with corporate governance as a moderating variable. The research sample comprises 52 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period, yielding 260 firm-year observation. Data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) through SmartPLS 4. The findings reveal that tax planning, deferred tax expenses, and earnings management each have a significant positive effect on tax avoidance. Corporate governance effectively moderates (weakens) the relationship between tax planning and tax avoidance and between earnings management and tax avoidance. However, corporate governance does not significantly moderate the effect of deferred tax expenses on tax avoidance. These findings offer theoretical contributions to agency and tax compliance theories in the Indonesian context and provide practical implications for tax authorities, regulators, and corporate management in designing more effective oversight mechanisms to mitigate aggressive tax avoidance practices.
Co-Authors Enggar Diah Puspa Arum Ilham Wahyudi Wiralestari, Wiralestari