Pengaruh Manajemen Laba dan Corporate Governance Terhadap Tax Avoidance Pada Perusahaan Manufaktur Terdaftar di BEI Tahun 2016-2020

  • N. Heriyah Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Informatika dan Bisnis Indonesia
DOI: https://doi.org/10.37278/eprofit.v5i2.727
Keywords: Profit management, Corporate Governance, Tax Avoidance

Abstract

Understanding of taxes and the seriousness of taxpayers to report and pay their tax obligations can reflect the level of taxpayer awareness, tax avoidance practices carried out by companies in Indonesia have an impact on reducing the percentage of tax revenue achieved. This research aims to analyze the influence of earnings management and corporate governance on tax avoidance. The population was obtained from 44 companies and the sample obtained was 12 manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The total research sample obtained 60 financial report data. Earnings management is measured using discretionary accruals according to the Friedlan (1994) model and tax avoidance is measured using the Cash Effective Tax Rate. Multiple linear regression analysis is used to analyze the influence of the independent variable on the dependent variable. The results of this study found that earnings management partially influences tax avoidance. On the other hand, institutional leadership has no effect on tax avoidance, while the board of commissioners has an effect on tax avoidance.

Published
2023-10-24
Issue
Vol 5 No 2 (2023): Economic Professional in Action (E-PROFIT)
Section
Articles

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