Pengaruh Manajemen Laba dan Siklus Hidup Perusahaan terhadap Penghindaran Pajak Dengan Pertumbuhan Penjualan Sebagai Mediator
Abstract
This research is intended to analyze and prove the effect of earnings management and the company's life cycle on tax avoidance practices that occurred during the Covid-19 outbreak with sales growth as a mediator for companies in the food and beverage sub-sector registered on the Indonesia Stock Exchange for the 2020-2021 period. A sampling of data using purposive sampling method and the data obtained for snsy did is as much as 38 data. Testing the data shows that earnings management has an influence on sales growth, sales growth has an influence on tax evasion, and earnings management does not have a direct effect on tax evasion but has an indirect effect on tax evasion through sales growth. The company's life cycle has no influence on sales growth and tax avoidance
Downloads
References
Abbas, N., Seemab, K., Waheed, A., & Hussain, S. (2019). The Impact of Firm Life cycle on the Corporate Tax Avoidance Strategies. Foundation University Journal of Business and Economics, 3(August), 15–27.
Anindya, W., & Yuyetta, E. N. A. (2020). Pengaruh Leverage, Sales Growth, Ukuran Perusahaan dan Profitabilitas Terhadap Manajemen Laba. Diponegoro Journal Of Accounting, 9(3), 1–14.
Calvin, L. (2021). Pengaruh Transfer Pricing, Capital Intensity dan Political Connection Terhadap Tax Avoidance dengan Corporate Governance Sebagai Pemoderasi. Fakultas Ekonomi Dan Bisnis, Universitas Darma Persada.
Cobham, A., Bernando, J. G., Palansky, M., & Mansour, M. B. (2020). The State of Tax Justice 2020 - Tax Justice Network. 20 November 2020. https://taxjustice.net/reports/the-state-of-tax-justice-2020/
Darma, R., Tjahjadi, Y. D. J., & Mulyani, S. D. (2018). Pengaruh Manajemen Laba, Good Corporate Governance , Dan Risiko Perusahaan Terhadap Tax Avoidance. Jurnal Magister Akuntansi Trisakti, 5(2), 137. https://doi.org/10.25105/jmat.v5i2.5071
Dewinta, I., & Setiawan, P. (2016). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 14(3), 1584–1615.
Dickinson, V. (2011). Cash flow patterns as a proxy for firm life cycle. Accounting Review, 86(6), 1969–1994. https://doi.org/10.2308/accr-10130
Firmansyah, A., & Ardiansyah, R. (2020). Bagaimana Praktik Manajemen Laba Dan Penghindaran Pajak Sebelum Dan Setelah Pandemi Covid19 Di Indonesia? Bina Ekonomi, 24(2), 31–51. https://doi.org/10.26593/be.v24i1.5075.87-106
Gup, B., & Agrrawal, P. (1996). The Product Life Cycle: A Paradigm for Understanding Financial Management. Financial Practice and Education, 41–49.
Hariseno, P. E., & Pujiono. (2021). Pengaruh Praktik Manajemen Laba Terhadap Penghindaran Pajak. Jurnal Ilmu Komputer, Ekonomi Dan Manajemen (JIKEM), 1(1), 110–111.
Healy, P. M., & Wahlen, J. M. (1998). A Review of the Earnings Management Literature and its Implications for Standard Setting. SSRN Electronic Journal, November. https://doi.org/10.2139/ssrn.156445
Hidayat, W. W. (2018). Pengaruh Profitabilitas, Leverage Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak: Studi Kasus Perusahaan Manufaktur Di Indonesia. Jurnal Riset Manajemen Dan Bisnis (JRMB) Fakultas Ekonomi UNIAT, 3(1), 19–26. https://doi.org/10.36226/jrmb.v3i1.82
Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal of Financial Economics, 3, 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Kemenkeu.go.id. (2021a). Ini Pertumbuhan Ekonomi Indonesia 2020. 5 Februari 2021. https://www.kemenkeu.go.id/publikasi/berita/ini-pertumbuhan-ekonomi-indonesia-2020/
Kemenkeu.go.id. (2021b). Jaga momentum pertumbuhan ekonomi, bersiap hadapi tantangan 2022. 21 Desember 2021. https://www.kemenkeu.go.id/publikasi/siaran-pers/siaran-pers-jaga-momentum-pertumbuhan-ekonomi-bersiap-hadapi-tantangan-2022/
Kemenkeu.go.id. (2021c). Menakar Penerimaan Pajak di Tahun Pandemi. 2 Juni 2021. https://www.kemenkeu.go.id/publikasi/artikel-dan-opini/menakar-penerimaan-pajak-di-tahun-pandemi/
Kemenkeu.go.id. (2022). Realisasi Pendapatan Negara 2021 Capai Rp2.003,1 triliun, Lampaui Target APBN 2021. 4 Januari 2022. https://www.kemenkeu.go.id/publikasi/berita/realisasi-pendapatan-negara-2021-capai-rp2003-1-triliun-lampaui-target-apbn-2021/
Lestari, T., Suranta, E., Midiastuty, P. P., & Fachruzzaman. (2020). Pengaruh siklus hidup perusahaan terhadap penghindaran pajak dengan manajemen laba sebagai variabel intervening ( The influence of the c ompany ’ s life cycle on tax avoidance with earnings management as an intervening variable ). Jurnal Akuntansi,Keuangan, Dan Manajemen(Jakman), 1(3), 169–180.
Oktamawati, M. (2017). Pengaruh Karakter Eksekutif, Komite Audit, Ukuran Perusahaan, Leverage, Pertumbuhan Penjualan, Dan Profitabilitas Terhadap Tax Avoidance. Jurnal Akuntansi Bisnis, 15(1), 23–40. https://doi.org/10.24167/JAB.V15I1.1349
Pajriyansyah, R., & Firmansyah, A. (2017). Pengaruh Leverage, Kompensasi Rugi Fiskal Dan Manajemen Laba Terhadap Penghindaran Pajak. Keberlanjutan, 2(1), 431. https://doi.org/10.32493/keberlanjutan.v2i1.y2017.p431-459
Sabita, J. H., & Mildawati, T. (2018). Pengaruh Karakter Eksekutif, Ukuran Perusahaan, Leverage, Sales Growth terhadap Penghindaran Pajak. Jurnal Ilmu Dan Riset Akuntansi, 7(11), 1–22. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/1289
Suandy, E. (2016). Perencanaan Pajak (6th ed.). Penerbit Salemba Empat.
Suranta, E., Midiastuty, P. P., Fitranita, V., & Dianty, A. T. (2021). Siklus Hidup Perusahaan Dan Penghindaran Pajak. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 16(1), 1. https://doi.org/10.25105/jipak.v16i1.6162
Uliandari, P. D., Juitania, & Purwasih, D. (2021). Pengaruh Intensitas Aset Tetap Dan Sales Growth Terhadap Tax Avoidance Dengan Ukuran Perusahaan Sebagai Variabel Moderasi. Webinar Nasional & Call For Paper: “How To Start Your Business As Beginner", 1(1), 1–21.
Zakia, V., Diana, N., & Mawardi, M. C. (2019). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Ukuran Perusahaan, Leverage, Profitabilitas, Pertumbuhan Penjualan Terhadap Manajemen Laba Dengan Good Corporate Governance Sebagai Variabel Moderating. E-Jounal Riset Akuntansi, 08(04), 26–39. http://ejurnal.unisri.ac.id/index.php/Akuntansi/issue/view/285
Copyright (c) 2023 Jurnal Akuntansi dan Ekonomika
This work is licensed under a Creative Commons Attribution 4.0 International License.
Abstract views: 316 , 
PDF downloads: 327
