Article Sidebar

Download
View Article
Statistic
Read Counter : 756 Download : 641

Downloads

Download data is not yet available.

Main Article Content

Abstract

This study examines and analyzes the effect of earning opacity on tax avoidance with leverage and company size as control variables in manufacturing companies listed on the Indonesia Stock Exchange. This research is quantitative research with an approach explanatory research involving 42 companies from 187 companies engaged in the manufacturing sector listed on the Indonesia Stock Exchange in 2017-2019. Determination of the sample using a purposive sampling technique. The data in this study were collected using literature study and documentation study methods. Furthermore, the data were analyzed using descriptive statistical methods, classical assumption tests (normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test), multiple linear regression, determination test, and hypothesis test (t-test). The results showed that earning opacity hurts tax avoidance and is proven to be significant. This is because the company is less likely to minimize the tax burden. After all, the company no longer needs to carry out or take advantage of existing tax regulatory loopholes to minimize tax burden because its profit information has been obscured by management. Furthermore, the earning opacity carried out by company management is behavior opportunistic to maximize individual profits so that it is believed that there is less tax avoidance. This is because tax avoidance is done for the benefit of the company.

Keywords

Earning Opacity Firm Size Leverage Tax Avoidance

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Arman, A., & Mira, M. (2021). Does Tax Avoidance Make Do Earning Opacity?. Atestasi : Jurnal Ilmiah Akuntansi, 4(1), 88–95. https://doi.org/10.57178/atestasi.v4i1.168
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Ajzen, I. (1991). The theory of planned behavior. Organizational behavior and human decision processes, 50(2), 179-211. https://doi.org/10.1016/0749-5978(91)90020-T
  2. Altamuro, J., Beatty, A. L., & Weber, J. (2005). The effects of accelerated revenue recognition on earnings management and earnings informativeness: Evidence from SEC Staff Accounting Bulletin No. 101. The Accounting Review, 80(2), 373-401. https://doi.org/10.2308/accr.2005.80.2.373
  3. Amalia, S. (2015). Pengaruh Earnings Opacity dan Tax Avoidance Terhadap Nilai Perusahaan (Doctoral dissertation, Universitas Airlangga). http://repository.unair.ac.id/id/eprint/3935
  4. Annuar, H. A., Salihu, I. A., & Obid, S. N. S. (2014). Corporate ownership, governance and tax avoidance: An interactive effects. Procedia-Social and Behavioral Sciences, 164, 150-160. https://doi.org/10.1016/j.sbspro.2014.11.063
  5. Athana, N. R. (2016). Pengaruh Earning Opacity Terhadap Likuiditas Saham (Studi Pada Perusahaan Lq-45 Selama Periode 2012 – 2014). Adln-Perpustakaan Universitas Airlangga. http://repository.unair.ac.id/id/eprint/30705
  6. Balakrishnan, K., Blouin, J., & Guay, W. (2011). Does tax aggressiveness reduce transparency. Wharton University, Working Paper.
  7. Bhattacharya, U., Daouk, H., & Welker, M. (2003). The World Price of Earnings Opacity. The Accounting Review, 78(3).
  8. Budiarto, M. T., & Madya, W. (2018). Sudut Pandang Perpajakan Atas Pengalihan Hak Tanah dan Bangunan dengan Mekanisme Perjanjian Nominee. Simposium Nasional Keuangan Negara.
  9. Desai, M. A., & Dharmapala, D. (2006). Corporate tax avoidance and high-powered incentives. Journal of financial Economics, 79(1), 145-179. https://doi.org/10.1016/j.jfineco.2005.02.002
  10. Dewinta, I. A. R., & Setiawan, P. E. (2016). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, dan Pertumbuhan Penjualan terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 14(3).
  11. Fahmi, I. (2012). Analisis Kinerja Keuangan. Alfabeta.
  12. Francis, J., LaFond, R., Olsson, P. M., & Schipper, K. (2004). Costs of equity and earnings attributes. The accounting review, 79(4), 967-1010. https://doi.org/10.2308/accr.2004.79.4.967
  13. Hamzah, M. F., & Muslim, M. (2018). Faktor-Faktor yang mempengaruhi kepatuhan wajib pajak (studi empiris pada KPP Pratama Kabupaten Sidrap). Journal Of Institution And Sharia Finance, 1(1).
  14. Hanum, H. R., & Zulaikha. (2013). Pengaruh Karakteristik Corporate Governance Terhadap Effective Tax Rate (Studi Empiris pada BUMN yang Terdaftar di BEI 2009-2011). Diponegoro Journal Of Accounting, 2(2).
  15. Hidayat, W., & Nugroho, A. A. (2010). Studi empiris theory of planned behavior dan pengaruh kewajiban moral pada perilaku ketidakpatuhan pajak wajib pajak orang pribadi. Jurnal Akuntansi dan Keuangan, 12(2), 82-93. https://doi.org/10.9744/jak.12.2.pp.%2082-93
  16. Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305-360. https://doi.org/10.1016/0304-405X(76)90026-X
  17. Kerr, J. N. (2013). The real effects of opacity: evidence from tax avoidance (Doctoral dissertation, Columbia University). https://doi.org/10.7916/D8DN4CDR
  18. Kurniasih, T., & Sari, M. M. R. (2013). Pengaruh return on assets, leverage, corporate governance, ukuran perusahaan dan kompensasi rugi fiskal pada tax avoidance. Buletin Studi Ekonomi. 18(1).
  19. Lestari, N., & Ningrum, S. A. (2018). Pengaruh Manajemen Laba dan Tax A voidance terhadap Nilai Perusahaan dengan Kualitas Audit sebagai Variabel Moderasi. Journal of applied accounting and taxation, 3(1), 99-109. https://doi.org/10.5281/zenodo.1305187
  20. Mustikasari, E. (2007). Kajian empiris tentang kepatuhan wajib pajak badan di perusahaan industri pengolahan di surabaya. Simposium Nasional Akuntansi X, 26.
  21. Nasih, M. (2014). Kualitas Laba dan Likuditas Saham; Studi di Bursa Efek Indonesia. Majalah Ekonomi Universitas Airlangga, 24(1).
  22. Ningtias, Q. D. E. (2015). Faktor–Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas. Akuntabel, 12(1). http://dx.doi.org/10.29264/jakt.v12i1.30
  23. Nugraha, M. C. J., & Setiawan, P. E. (2019). Pengaruh Penghindaran Pajak (Tax Avoidance) Pada Nilai Perusahaan Dengan Transparansi Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 26(1), 398-425. https://doi.org/10.24843/EJA.2019.v26.i01.p15
  24. Putri, V. R., & Putra, B. I. (2017). Pengaruh Leverage, Profitability, Ukuran Perusahaan dan Proporsi Kepemilikan Institusional Terhadap Tax Avoidance. Jurnal Ekonomi Manajemen Sumber Daya, 19(1).
  25. Reinaldo, R., Zirman, Z., & Rusli, R. (2017). Pengaruh Leverage, ukuran Perusahaan, roa, kepemilikan Institusional, Kompensasi Kerugian Fiskal, Dan CSR Terhadap Tax Avoidance Pada Perusahaan Manufaktur Subsektor Makanan Dan Minuman Terdaftar Di Bei 2013–2015 (Doctoral dissertation, Riau University).
  26. Ridho, M. (2016). Pengaruh ukuran perusahaan, leverage, profitabilitas dan sales growth terhadap penghindaran pajak (Fax Avoidance) pada perusahaan manufaktur di BEI tahun 2010-2014 (Bachelor's thesis, Jakarta: Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah Jakarta). http://repository.uinjkt.ac.id/dspace/handle/123456789/38513
  27. Salihu, I. A., Obid, S. N. S., & Annuar, H. A. (2014). Goverment Ownership and Corporate Tax Avoidance: Empiral Evidence from Malaysia. Proceedings Book Of Icetsr, 2014. Abstract of Emerging Trends in Scientific Research.
  28. Septiadi, I., Robiansyah, A., & Suranta, E. (2017). Pengaruh Manajemen Laba, Corporate Governance, Dan Corporate Social Responsibility Terhadap Tax Avoidance. Journal of Applied Managerial Accounting, 1(2), 114-133. https://doi.org/10.30871/jama.v1i2.502
  29. Siregar, R., & Widyawati, D. (2016). Pengaruh karakteristik perusahaan terhadap penghindaran pajak pada perusahaan manufaktur di BEI. Jurnal Ilmu dan Riset Akuntansi (JIRA), 5(2). http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/1582
  30. Sudirman, S., & Muslim, M. (2018). Analisis Faktor-Faktor Yang Mempengaruhi Manajemen Perusahaan Melakukan Tax Planning (Studi Empiris Pada Wajib Pajak Yang Terdaftar Di KPP Madya Makassar). CESJ: Center Of Economic Students Journal, 1(1), 1-13.
  31. Wardani, D. K., & Juliani, J. (2018). Pengaruh Tax Avoidance Terhadap Nilai Perusahaan Dengan Corporate Governance Sebagai Variabel Pemoderasi. Nominal: Barometer Riset Akuntansi dan Manajemen, 7(2), 47-61. https://doi.org/10.21831/nominal.v7i2.21349