Pengaruh Manajemen Laba, Leverage dan Intensitas Modal terhadap Agresivitas Pajak Perusahaan pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia

Penulis

  • Ishak Ishak STIEM BONGAYA Makassar
  • Yudi Akhmad Sadeli STIEM BONGAYA Makassar
  • Ibrahim Ibrahim STIEM BONGAYA Makassar
  • Lenny Charmelitha Mau STIEM BONGAYA Makassar

DOI:

https://doi.org/10.30603/ab.v20i2.6029

Kata Kunci:

Earnings Management, Leverage, Capital Intensity, Tax Aggressiveness

Abstrak

This research aims to determine and analyze the Influence of Earnings Management, Leverage, and Capital Intensity on Corporate Tax Aggressiveness in Food and Beverage Companies Listed on the Indonesia Stock Exchange for the Period 2020 – 2023. By applying the Purposive Sampling method, this research takes the population of financial reports from 95 food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the Period 2020 – 2023. A total of 47 samples were selected for analysis in this study." The research method used in this study is descriptive analysis and multiple linear regression using SPSS 25 as a tool.
The results of this study indicate that Earnings Management does not affect Tax Aggressiveness, Leverage has a positive and significant effect on Tax Aggressiveness, and Capital Intensity does not have a significant effect on Tax Aggressiveness.

Referensi

Awaliyah, M., Nugraha, G. A., & Danuta, K. S. (2021). Pengaruh Intensitas Modal, Leverage, Likuiditas dan Profitabilitas terhadap Agresivitas Pajak. Jurnal Ilmiah Universitas Batanghari Jambi, 21(3), 1222.

Annisa, E. K., & Isthika, W. (2021). Pengaruh Capital Intensity, Profitabilitas, Leverage Dan Manajemen Laba Pada Agresivitas Pajak Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019. Proceeding SENDIU 2021, 2018, 978–979.

Cahyadi, H., Surya, C., Wijaya, H., & Salim, S. (2020). Pengaruh Likuiditas, Leverage, Intensitas Modal, dan Ukuran Perusahaan Terhadap Agresivitas Pajak. STATERA: Jurnal Akuntansi dan Keuangan, 2(1), 9–16.

Frank. M; Lynch. L; & Rego.S; (2009). Tax Reporting Aggresiveness and It’s Relation to Aggresive Financial Reporting. Journal of Accounting Review, 84 No.2, 467–496.

Lennox, C., Lisowsky, P., & Pittman, J. (2013). Tax Aggressiveness and Accounting Fraud. Journal Of Accounting Research, 51(4), 739–778.

Nurhandono, F. & Firmansyah, A. (2017). Lindung Nilai, Financial Leverage, Manajemen Laba dan Agresivitas Pajak. Jurnal Media Riset Akuntansi, Auditing & Informasi, 17(1), 31–52.

Permata, S. F. I., Nugroho, R., & Muararah, H. S. (2021). The Effect of Financial Distress, Earnings Management and Management Skills on Tax Aggressiveness. Jurnal Info Artha, 5(2), 93–107.

Sugiyono. (2015). Metode Penelitian Kombinasi (Mix Method). ALFABETA BANDUNG.

Wang, H., Xu, Z., H. H. (2019). Operating Cash Flow, Earnings Management and Tax Aggresiveness: Evidence from Listed Companies in China. In J. Xu, F.L. Cooke, M. Gen, & S.E. AHmed (Eds), Proceedings of the Twelfth International Conference on Management Science and Engineering Management. Springer International Publishing

Unduhan

Diterbitkan

2024-12-30

Cara Mengutip

Ishak, I., Akhmad Sadeli, Y. ., Ibrahim, I., & Charmelitha Mau, L. . (2024). Pengaruh Manajemen Laba, Leverage dan Intensitas Modal terhadap Agresivitas Pajak Perusahaan pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia. Al-Buhuts, 20(2), 523–537. https://doi.org/10.30603/ab.v20i2.6029

Terbitan

Vol 20 No 2 (2024): Al-Buhuts

Bagian

Articles

Lisensi

Hak Cipta (c) 2024 Ishak Ishak, Yudi Akhmad Sadeli, Ibrahim Ibrahim, Lenny Charmelitha Mau

Creative Commons License

Artikel ini berlisensiCreative Commons Attribution-ShareAlike 4.0 International License.