Agresivitas Pajak Terhadap Agresivitas Pelaporan Keuangan Dimoderasi oleh Book-Tax Confirmatory
Abstract
The purpose of this study is to determine the effect of tax aggressiveness on the financial reporting aggressiveness in Indonesia because both practices are closely related to the profits presented in the financial statements where these financial statements are the center of attention for investors and the general public. In addition, there is a Book-Tax Confirmatory variable as a moderator of the relationship between the two which is allegedly able to create a trade-off and there is also a variable operating cash flow and company size. This study uses a sample of companies on the IDX during 2017-2021 with a purposive sampling method, with the results of tax aggressiveness and book-tax confirmatory having no effect on the financial reporting aggressiveness. However, another result obtained is that operating cash flow has a significant positive effect and company size has a significant negative effect on financial reporting aggressiveness.
Downloads
References
Agatha, G. C., & Nugraha, A. P. (2016) “Analisis Pelaporan Keuangan Agresif Dan Agresivitas Pelaporan Pajak.” Jurnal Ilmiah Mahasiswa FEB 5(1):105–12.
Amidu, Mohammed, Coffie, William, & Acquah, Philomina. (2015) “Transfer Pricing, Earnings Management and Tax Avoidance of Firms in Ghana.” The Eletronic Library 26(1):235–59. doi: https://doi.org/10.1108/JFC-10-2017-0091.
Andreas. (2017) “Analysis of Operating Cash Flow to Detect Real Activity Manipulation and Its Effect on Market Performance.” International Journal of Economics and Financial Issues 7(1):524–29.
Chen, Shuping, Chen, Xia, Cheng, Qiang, & Shevlin, Terry. (2010) “Are Family Firms More Tax Aggressive than Non-Family Firms?” Journal of Financial Economics 95(1):41–61. doi: 10.1016/j.jfineco.2009.02.003.
Fernandes, Alexandra, Cerqueira, António, & Brandão, Elísio. (2017) “Tax and Financial Reporting Aggressiveness : Evidence from Europe.” Journal of Public Economics 1–47.
Firman. (2018) “Penelitan Kualitatif Dan Kuantitatif.” Penelitian Kualitatif Dan Kuantitatif 1–29.
Frank, Mary margaret, Lynch, Luann J., & Rego, Sonja Olhoft. (2009) “Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting.” Accounting Review 84(2):467–96. doi: 10.2308/accr.2009.84.2.467.
Idris, Muhammad. (2020) “Jejak Hitam PT Hanson International, Manipulasi Laporan Keuangan 2016.” Kompas.Com. Retrieved (https://money.kompas.com/read/2020/01/15/160600526/jejak-hitam-pt-hanson-international-manipulasi-laporan-keuangan-2016?page=all).
Ikatan Akuntan Indonesia. (2021) PSAK 46 Pajak Penghasilan.
Jananto, A. E., & Firmansyah, A. (2019) “The Effect of Bonuses, Cost of Debt, Tax Avoidance, and Corporate Governance on Financial Reporting Aggressiveness: Evidence from Indonesia.” International Journal of Innovation, Creativity and Change 7(5):280–302.
Judd, Charles M. (2015) Moderator Variable: Methodology. Vol. 15. Second Edi. Elsevier.
Junior Sibarani, Thomas, Hidayat, Nur, & Surtikanti, Surtikanti. (2015) “Analisis Pengaruh Beban Pajak Tangguhan, Discretionary Accruals, Dan Arus Kas Operasi Terhadap Manajemen Laba.” Jurnal Riset Akuntansi & Perpajakan (JRAP) 2(01):19–31. doi: 10.35838/jrap.v2i01.90.
Kamila, Putri Almainda. (2014) “Analisis Hubungan Agresivitas Pelaporan Keuangan Dan Agresivitas Pajak Pada Saat Terjadinya Penurunan Tarif Pajak.” Finance and Banking Journal 16(2):228–45.
Larastomo, J., Perdana, H. D., Triatmoko, H., & Sudaryono, E. A. (2016) “Pengaruh Tata Kelola Perusahaan Dan Penghindaran Pajak Terhadap Manajemen Laba Pada Perusahaan Manufaktur Di Indonesia.” Jurnal Bisnis Dan Manajemen 6(1):63–74. doi: 10.15408/ess.v6i1.3121.
Lyon, S. C. (2017) “Reconciling the Conflicting Results of Prior Research on the Relation between Aggressive Book and Tax Reporting.” Advances in Taxation 24:37–82. doi: 10.1108/S1058-749720170000024001.
Mardianto, & Jullystella. (2021) “Analisis Pengaruh Arus Kas Bebas Dan Kualitas Auditor Pada Manajemen Laba.” Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi) 5(3):494–512. doi: https://doi.org/10.31955/mea.v5i3.1638.
Martinez, A L, & Almeida, R. M. (2019) “Book-Tax Conformidade E Gerenciamento De Resultados No Brasil.” Revista de Administração FACES Journal 18(4). doi: 10.21714/1984-6975faces0v0n0art6603.
Martinez, Antonio Lopo, & Almeida, Renan Muciaccia. (2019) “Book-Tax Conformidade E Gerenciamento De Resultados No Brasil.” Revista de Administração FACES Journal 18(4). doi: 10.21714/1984-6975faces0v0n0art6603.
Mostafa, W. (2017) “The Impact of Earnings Management on the Value Relevance of Earnings: Empirical Evidence from Egypt.” Managerial Auditing Journal 32(1):50–74. doi: 10.1108/MAJ-01-2016-1304.
Mostafa, Wael. (2017) “The Impact of Earnings Management on the Value Relevance of Earnings: Empirical Evidence from Egypt.” Managerial Auditing Journal 32(1):50–74. doi: 10.1108/MAJ-01-2016-1304.
Nalarreason, K. M., T, S., & Mardiati, E. (2019) “Impact of Leverage and Firm Size on Earnings Management in Indonesia.” International Journal of Multicultural and Multireligious Understanding 6(1):19. doi: 10.18415/ijmmu.v6i1.473.
Purnama, D. (2017) “Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Kepemilikan Institusional Dan Kepemilikan Manajerial Terhadap Manajemen Laba.” Jurnal Riset Keuangan Dan Akuntansi 3(1):1–14. doi: 10.25134/jrka.v3i1.676.
Putri, A. W. P. (2019) “Pengaruh Profitabilitas, Leverage, Firm Size, Likuiditas Dan Perputaran Total Aktiva Terhadap Manajemen Laba Riil.” Fakultas Ekonomi Dan BIsinis Universitas Muhammadiyah Surakarta 21.
Rachmawati, N A, & Martani, D. (2017) “Book-Tax Conformity Level on the Relationship between Tax Reporting Aggressiveness and Financial Reporting Aggressiveness.” Australasian Accounting, Business and Finance Journal 11(4):86–101. doi: 10.14453/aabfj.v11i4.7.
Rachmawati, N A, Utama, S., Martani, D., & Wardhani, R. (2019) “Determinants of the Complementary Level of Financial and Tax Aggressiveness: A Cross-Country Study.” International Journal of Managerial and Financial Accounting 11(2):145–66. doi: 10.1504/IJMFA.2019.099772.
Rachmawati, N. A., Utama, S., Martani, D., & Wardhani, R. (2020) “Do Country Characteristics Affect the Complementary Level of Financial and Tax Aggressiveness?” Asian Academy of Management Journal of Accounting and Finance 16(1):45–62. doi: 10.21315/aamjaf2020.16.1.3.
Rachmawati, Nurul Aisyah, & Martani, Dwi. (2017) “Book-Tax Conformity Level on the Relationship between Tax Reporting Aggressiveness and Financial Reporting Aggressiveness.” Australasian Accounting, Business and Finance Journal 11(4):86–101. doi: 10.14453/aabfj.v11i4.7.
Rachmawati, Nurul Aisyah, Utama, Sidharta, Martani, Dwi, & Wardhani, Ratna. (2019) “Determinants of the Complementary Level of Financial and Tax Aggressiveness: A Cross-Country Study.” International Journal of Managerial and Financial Accounting 11(2):145–66. doi: 10.1504/IJMFA.2019.099772.
Riadi, M. (2020) “Ukuran Perusahaan (Pengertian, Jenis, Kriteria Dan Indikator).” KajianPustaka.Com 1. Retrieved (https://www.kajianpustaka.com/2020/04/ukuran-perusahaan-pengertian-jenis-kriteria-dan-indikator.html).
Ryu, H., & Chae, S. J. (2014) “The Effect of Asset Revaluation on the Cost of Debt: Evidence from Korea.” The Journal of Applied Business Research 30(3):753–62. doi: https://doi.org/10.19030/jabr.v30i3.8560.
Santi, D. K., & Wardani, D. K. (2018) “Pengaruh Tax Planning, Ukuran Perusahaan, Corporate Social Responsibility (Csr) Terhadap Manajemen Laba.” Jurnal Akuntansi 6(1):11–24. doi: 10.24964/ja.v6i1.536.
Sibarani, T. J., Hidayat, N., & Surtikanti, S. (2015) “Analisis Pengaruh Beban Pajak Tangguhan, Discretionary Accruals, Dan Arus Kas Operasi Terhadap Manajemen Laba.” Jurnal Riset Akuntansi & Perpajakan (JRAP) 2(01):19–31. doi: 10.35838/jrap.v2i01.90.
Siregar, N. Y. (2017) “Analisis Pengaruh Ukuran Perusahaan Dan Mekanisme Corporate Governance Terhadap Earning Management.” JAK (Jurnal Akuntansi) 3(2):50–63. doi: https://doi.org/10.30656/jak.v4i1.217.
Sitanggang, A. V, Mulyadi, A., Rizaldi, A., Ernawati, T., Pratikto, V. R. B., & Nofryanti. (2020) “Analisis Pengaruh Free Cash Flow, Leverage Ratio Dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Jasa Sektor Property, Real Estate Dan Konstruksi Bangunan Yang Terdaftar Di BEI Periode 2016-2018).” Prosiding Webinar Nasional 1(1):32–42.
Sugandi, R. R., & Prawira, I. F. A. (2019) “Pengaruh Agresivitas Pelaporan Keuangan Terhadap Agresivitas Pajak: Dampak Penerapan Mandatory Disclosure Rules (Studi Pada Negara-Negara Anggota G-20).” Organum: Jurnal Saintifik Manajemen Dan Akuntansi 2(1):12–24. doi: 10.35138/organum.v2i1.55.
Sundvik, D. (2017) “Book-Tax Conformity and Earnings Management in Response to Tax Rate Cuts.” Journal of International Accounting, Auditing and Taxation 28:31–42. doi: 10.1016/j.intaccaudtax.2016.12.003.
Sundvik, Dennis. (2017) “Book-Tax Conformity and Earnings Management in Response to Tax Rate Cuts.” Journal of International Accounting, Auditing and Taxation 28:31–42. doi: 10.1016/j.intaccaudtax.2016.12.003.
Sutarti. (2018) “Effective Tax Rate (ETR) and Audit Quality Post Adoption of IFRS on Earning Management (Study of Listed Manufacturing Companies in Indonesia Stock Exchange).” Accounting and Management Science 6(26):118–27.
Tang, T. Y. H. (2014) “Does Book-Tax Conformity Deter Opportunistic Book and Tax Reporting? An International Analysis.” European Accounting Review 24(3):441–69. doi: 10.1080/09638180.2014.932297.
Copyright (c) 2022 Jurnal Akuntansi dan Ekonomika
This work is licensed under a Creative Commons Attribution 4.0 International License.
Abstract views: 266 , 
PDF downloads: 254
