PENGARUH MANAJEMEN LABA AKRUAL, MANAJEMEN LABA RIIL DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK: PERAN MODERASI FOREIGN OPERATION - Savina Swari Arizoni; Vince Ratnawati; Andreas Andreas (Institut Bisnis dan Teknologi Pelita Indonesia, 2020)
This research aims to investigate the effect of accrual earnings management, real earnings management and inventory intensity towards tax aggressivity of a company. Tax aggressiveness was measure using effective tax rate (ETR). The population in this research were the manufacture companies listed in Indonesia Stock Exchange (BEI) during periode 2016 until 2018. Sample selection method was using non probability sampling, with technique purposive sampling and obtained 273 manufacture companies as samples based on certain criteria. The data was analysed by multiple linear regression and moderated regression analysis (MRA). The results show that accrual earnings management, real earnings management, and inventory intensity affect tax aggressivity of the company. High ETR means the tax aggressivity is low, while low ETR means the tax aggressivity is high. The results also show that foreign operation moderates the effect of all independent variable on dependent variable. Therefore, the company which has foreign operation indeed is believed to have more insentive to do tax aggressivity. This is caused by the existence of different tax rate among the countries, until the company can do income shifting from the country which has high tax rate to the country with low tax rate. Penelitian ini bertujuan untuk menguji pengaruh manajemen laba akrual, manajemen laba riil dan inventory intensity terhadap agresivitas pajak perusahaan. Pada penelitian ini agresivitas pajak diukur dengan menggunakan effective tax rate (ETR). Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016 hingga 2018. Penentuan sampel menggunakan metode non probability sampling, dengan teknik purposive sampling dan memperoleh sampel sebanyak 273 perusahaan manufaktur berdasarkan kriteria tertentu. Teknik analisis data menggunakan analisis linier berganda dan analisis regresi moderasi (MRA). Hasil penelitian menunjukkan bahwa, manajemen laba akrual, manajemen laba rill dan inventory intensity berpengaruh terhadap agresivitas pajak perusahaan. Jika ETR tinggi maka agresitivitas pajak nya rendah, sedangkan jika ETR rendah maka agresivitas pajak nya tinggi. Hasil penelitian menunjukkan foreign operation memoderasi seluruh variabel independen terhadap variabel dependen. Perusahaan yang memiliki operasi di luar negeri memang diyakini memiliki insentif lebih untuk melakukan tindakan agresivitas pajak. Hal ini disebabkan karena adanya perbedaan tax rate antar negara, sehingga perusahaan dapat melakukan income shifting dari negara yang tax rate nya tinggi ke negara yang tax rate nya rendah.