Hasil Pencarian  ::  Simpan CSV :: Kembali

"Penelitian ini membahas hubungan kausalitas antara agresivitas pajak dan agresivitas pelaporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2008-2011 dengan menggunakan 108 perusahaan sampel sehingga total observasi berjumlah 432 observasi. Penelitian juga akan menganalisis dampak perubahan tarif pajak terhadap agresivitas pajak dan laporan keuangan. Hasil penelitian menunjukkan terdapat pengaruh positif antara agresivitas pajak dan agresivitas pelaporan keuangan. Hubungan ini bersifat resiprokal atau saling mempengaruhi. Agresivitas pajak pada periode sebelum penurunan tarif terbukti lebih besar dibandingkan periode lainnya, sedangkan agresivitas pelaporan keuangan justru terlihat pada periode setelah penurunan tarif. Profitabilitas dan ukuran perusahaan menunjukkan pengaruh negatif pada agresivitas pajak sedangkan kompensasi rugi fiskal dan keberadaan operasi di luar negeri menunjukkan pengaruh positif. Pada agresivitas pelaporan keuangan, profitabilitas dan leverage berpengaruh positif sedangkan ukuran perusahaan berpengaruh negatif.

---

This research discusses the causal relationship between tax aggressiveness and aggressive financial reporting on the manufacturing company listed on the Indonesia Stock Exchange in 2008-2011 by using 108 companies as sample, result in 432 total observations. This research also analyzes the effect of tax rate reductions in tax aggressiveness and aggressive financial reporting. This research showed a positive relationship between tax aggressiveness and aggressive financial reporting. We find that tax aggressiveness in prior year before tax rate reduction is relatively higher while aggressive financial reporting is lower. Profitability ratio and size of company have negative effect on tax aggressiveness while loss carry forward and foreign operation have positive effect. Financial reporting aggressiveness is affected positively by leverage and profitability ratio while size of company has negative effect."

"Penelitian ini bertujuan menganalisis dampak perubahan tarif pajak terhadap hubungan agresivitas pelaporan keuangan dan agresivitas pajak. Studi ini menggunakan pengukuran penghindaran pajak: Book-Tax Difference BTD , Abnormal Permanent Difference DTAX , Abnormal Book-Tax Difference BTD, dan Composite Measure of Tax Avoidance CMTA . Data diperoleh dari perusahaan yang terdaftar di Bursa Efek Indonesia BEI tahun 2007 - 2010.Hasil penelitian belum dapat membuktikan bahwa agresivitas pelaporan keuangan sebelum perubahan tarif lebih kecil daripada sesudah perubahan dan agresivitas pajak sebelum perubahan tarif lebih besar daripada sesudah perubahan. Penelitian ini dapat membuktikan terdapat hubungan positif antara agresivitas pelaporan keuangan dan agresivitas pajak. Studi ini juga dapat membuktikan bahwa perubahan tarif pajak memperlemah pengaruh agresivitas pelaporan keuangan terhadap agresivitas pajak, namun hubungan sebaliknya tidak dapat dibuktikan.

---

This study aims to analyze the impact of tax rate changes on the relation between financial reporting aggressiveness and tax aggressiveness. This study uses tax avoidance measurements Book Tax Difference BTD, Abnormal Permanent Difference DTAX , Abnormal Book Tax Difference BTD, and Composite Measure of Tax Avoidance CMTA . The data were obtained from companies listed in the Indonesia Stock Exchange IDX in 2007 2010.

The results have not been able to prove that the financial reporting aggressiveness before the tariff change is less than after the change and tax aggressiveness before the tariff change is greater than after the change. This study can prove there is a positive relationship between financial reporting aggressiveness and tax aggressiveness. This study can also prove that changes in tax rates weaken the effect of financial reporting aggressiveness on tax aggressiveness, but the opposite relationship can not be proven."

"Penelitian ini membahas hubungan antara agresivitas pajak dan agresivitas pelaporan keuangan serta pengaruh kepemilikan keluarga dan tata kelola perusahaan terhadap agresivitas pajak dan agresivitas pelaporan keuangan. Penelitian ini menggunakan perusahaan manufaktur dan non manufaktur yang terdaftar dalam Bursa Efek Indonesia selama periode 2008-2012 sebanyak 101 perusahaan sehingga terdapat 505 total observasi.Hasil penelitian menunjukkan terdapat hubungan positif antara agresivitas pajak dan agresivitas pelaporan keuangan. Kepemilikan keluarga terbukti berpengaruh positif terhadap agresivitas pajak namun tidak berpengaruh terhadap agresivitas pelaporan keuangan. Sementara tata kelola perusahaan tidak berpengaruh baik terhadap agresivitas pelaporan keuangan maupun agresivitas pajak.

---

This research discusses the relationship of tax aggressiveness and financial reporting aggresiveness and the effect of family ownership and corporate governance towards tax aggressiveness and financial reporting aggressiveness. This research is using 101 firms (manufacture and non-maufacture) that are listed in Indonesian Stock Exchange from 2008-2012 period as sample and resulting 505 observations in total.

This research shows a positive relationship between tax aggressiveness and financial reporting aggressiveness. Family ownership is proven to have a direct positive effect towards tax aggressiveness but no significant relationship towards financial reporting aggressiveness. Meanwhile, corporate governance has no relationship neither with financial reporting aggressiveness nor with tax aggressiveness."

"Tujuan utama dari penelitian ini adalah menganalisis pengaruh agresivitas pajak dan agresivitas pelaporan keuangan dengan menggunakan proksi diskresi perbedaan permanen (DPERM) oleh Frank et al (2009) dan abnormal book tax differences (ABTD) oleh Tang dan Fifth (2012). Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur dan non manufaktur yang terdaftar di Bursa Efek Indonesia pada periode tahun 2010-2014.Hasil pengujian menunjukkan bahwa terdapat hubungan positif dan resiprokal antara agresivitas pajak dan agresivitas pelaporan keuangan. Hal ini menunjukkan bahwa tidak terdapat trade off dalam pengambilan keputusan terkait manajemen laba dan pajak perusahaan. Hasil penelitian juga menunjukkan bahwa proksi ABTD mampu mengukur agresivitas pajak perusahaan dan menunjukkan hasil yang konsisten dengan proksi DPERM.

---

The main objective of this research is to analyze the relationship between tax aggressiveness and tax reporting aggressiveness using discretionary permanent differences (DPERM) and abnormal book tax differences (ABTD) as the proxies. The sample used in this study were manufacturing and non manufacturing company listed on the Indonesia Stock Exchange in the period 2010-2014.

The test results in this research indicate that there is a positive, significant and reciprocal correlation between aggressiveness of tax and financial reporting aggressiveness . This shows that there is no trade off in decisions related to earnings management and tax management. The results also show that ABTD able to measure tax aggressiveness and showed consistent results with proxy DPERM."

"Penelitian ini bertujuan untuk mengidentifikasi hubungan antara gresivitas pajak dan volatilitas idiosinkratik. Analisis dilakukan terhadap perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan periode observasi 2016-2019. Penelitian ini menggunakan metode purposive sampling, dengan data perusahaan terpilih sebanyak 64 sehingga diperoleh 256 observasi. Hasil penelitian menunjukkan bahwa agresivitas pajak dan volatilitas idiosinkratik memiliki hubungan positif.

---

This study aims to identify the corellation of tax aggresiveness and idiosyncratic volatility. The sample used in this study were manufacturing companies listed on Indonesia Stock Exchange (IDX) over the 2016-2019 observation period. The study used the method of purposive sampling with 64 selected companies resulting in 244 firm-years. The result indicated that tax aggressiveness has a positive correlation with idiosyncratic volatility."

"Penelitian ini bertujuan untuk menguji pengaruh agresivitas laporan pajak terhadap agresivitas laporan keuangan. Pengujian ini bertujuan untuk membuktikan ada atau tidaknya rent extraction atas pengelolaan pajak yang dilakukan perusahaan. Pengujian hipotesis dilakukan dengan menggunakan model regresi berganda data panel pada 152 perusahaan publik yang tercatat di Bursa Efek Indonesia selama periode 2009 hingga 2012. Hasil penelitian ini menemukan adanya pengaruh positif agresivitas laporan pajak terhadap agresivitas laporan keuangan. Hal ini mengindikasikan bahwa agresivitas pajak mampu memfasilitasi rent extraction di perusahaan publik. Penelitian ini juga menunjukkan bahwa pengaruh positif agresivitas laporan pajak terhadap agresivitas laporan keuangan lebih kecil pada perusahaan publik milik keluarga. Keluarga merasa konsekuensi ekspropriasi seperti penurunan harga saham, hilangnya reputasi dan ancaman sanksi/denda lebih tinggi dari manfaatnya. Terakhir, penelitian ini menunjukkan bahwa perngaruh positif agresivitas laporan pajak terhadap agresivitas laporan keuangan lebih rendah pada perusahaan yang diaudit oleh auditor dengan spesialisasi industri. Hasil ini menunjukkan bahwa auditor dengan spesialisasi industri mampu memitigasi rent extraction yang difasilitasi oleh agresivitas pajak.

---

The main objective of this research is to test the effect of tax aggressiveness to financial aggressiveness. This test has the objective to examine whether tax aggressiveness facilitates rent extraction in the company. Hypotheses test was done using multiple regression model on panel data of 152 public companies listed in Indonesian Stock Exchage from 2009 to 2012.

The result found a positive effect of tax aggressiveness to financial aggressiveness. This indicates tax aggressiveness facilitates rent extraction in public companies. This research also shows that the positive effect of tax aggressiveness was lower in family own-public company. Family feels that the cost of expropriation such as price discount, loss of reputation and penalty threat was higher than it's benefit.

Finally, this research also shows that the positive effect tax aggressiveness to financial aggressiveness was lower in public company which was audited by industry-specialist auditor. This result shows that industry-specialist auditor able to mitigates rent extraction that was facilitates by tax aggressiveness."

"Studi ini bertujuan membuktikan bahwa pemeriksaan pajak memiliki hubungan dengan agresivitas pajak. Dengan menggunakan sampel 98 perusahaan terbuka di sektor nonkeuangan yang terdaftar di Bursa Efek Indonesia, penelitian ini membuktikan bahwa pemeriksaan pajak memiliki hubungan dengan agresivitas pajak. Dengan menggunakan Fixed Effect Model with Driscoll and Kraay Standard Error dan memisahkan pemeriksaan berdasarkan tujuannya, penelitian ini juga memberikan bukti bahwa pemeriksaan dengan tujuan restitusi berpengaruh positif terhadap agresivitas pajak, sedangkan pemeriksaan dengan tujuan analisis risiko tidak berpengaruh. Implikasi dari hasil penelitian menunjukkan kepada regulator agar mengoptimalkan pemeriksaan pajak untuk menurunkan tindakan penghindaran pajak oleh perusahaan.

---

This study aims to prove that tax audit has a relationship with tax aggressiveness. By using a sample of 98 public companies in the non-financial sector listed on the Indonesia Stock Exchange, this study proves that tax audits have a relationship with tax aggressiveness. By using the Fixed Effect Model with Driscoll and Kraay Standard Error and separating audits based on their objectives, this study also provides evidence that audits with the aim of restitution have a positive effect on tax aggressiveness, while audits with the aim of risk analysis have no effect. The implications of the research results show regulators to optimize tax audits to reduce tax evasion by companies."

"Tujuan penelitian ini adalah untuk menguji faktor-faktor yang memengaruhi tingkat komplementer agresivitas pelaporan keuangan dan pajak, serta menguji konsekuensi ekonomisnya terhadap biaya modal utang. Penelitian ini mempertimbangkan keberagaman cost dan benefit yang dihadapi oleh perusahaan ketika menyusun laporan keuangan dan pajak secara agresif pada saat yang bersamaan. Penelitian ini mengestimasi hubungan tersebut dengan two-stage estimator method. Dengan menggunakan sampel yang terdiri dari 8.529 perusahaan-tahun dari 15 negara yang berada di kawasan Asia Timur dan Eropa pada periode pengamatan 2014-2016, penelitian ini menemukan bahwa semakin tinggi book-tax conformity dan semakin kuat law enforcement di suatu negara, perusahaan cenderung memiliki tingkat komplementer agresivitas pelaporan keuangan dan pajak yang rendah, karena tingkat kemungkinan risiko terdeteksi (cost) yang dihadapi oleh perusahaan semakin tinggi.Penelitian ini juga menemukan bahwa perusahaan yang menghadapi kendala keuangan cenderung memiliki tingkat komplementer agresivitas pelaporan keuangan dan pajak yang tinggi, karena perusahaan tersebut akan mendapatkan benefit ketika memutuskan untuk agresif dalam pelaporan keuangan dan pelaporan pajaknya. Adanya tax benefit berupa kompensasi kerugian dapat memperkecil kecenderungan perusahaan yang menghadapi kendala keuangan untuk memiliki tingkat komplementer agresivitas pelaporan keuangan dan pajak yang tinggi. Namun demikian, penelitian ini tidak dapat membuktikan bahwa book-tax conformity, law enforcement, dan corporate governance berpengaruh terhadap hubungan antara kendala keuangan perusahaan dan tingkat komplementer agresivitas pelaporan keuangan dan pajak. Hasil ini mengindikasikan bahwa karakteristik perusahaan dan negara dapat memengaruhi keputusan manajer dalam menyusun laporan keuangan dan pajak secara agresif pada saat bersamaan atau tidak. Terakhir, penelitian ini menunjukkan bahwa semakin tinggi tingkat komplementer agresivitas pelaporan keuangan dan pajak, semakin tinggi biaya modal utang.

---

The purposes of this study are to examine the factors affecting the complementary level of financial and tax aggressiveness, and to examine the impact on cost of debt. This study considers the diversity of cost and benefit faced by firms when presenting financial and tax reporting aggressively at the same time. This study estimates these relationships with two-stage estimator method. Using 8.529 firm-year samples in East Asia and Europe from 2014 to 2016, this study finds that firms from countries with higher book-tax conformity and stronger law enforcement tend to engage in a lower complementary level of financial and tax aggressiveness, because they will face a higher level of detection risk (cost).

This study also finds that firms with financial constraint tend to engage in a higher complementary level of financial and tax aggressiveness, because they will derive significant benefit from aggressive financial and tax reporting activities. Tax benefit in the form of tax loss carryforward can reduce the tendency of firms with financial constraint to engage in a higher complementary level of financial and tax aggressiveness. However, this study cannot prove that book-tax conformity, law enforcement, and corporate governance influence the relationship between financial constraint and complementary level of financial and tax aggressiveness.

These results suggest that firm and country characteristics influence managers decisions to present financial statements and tax reporting aggressively at the same time or not. Finally, this study shows that the higher complementary level of financial and tax aggressiveness, the higher cost of debt."

"[Penelitian ini bertujuan untuk mengetahui hubungan antara financial distress, independensi dewan komisaris, dan agresivitas pajak. Penelitian ini menggunakan 93 perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia pada periode 2010 ? 2013 sebagai sampel sehingga terdapat 372 observasi. Hasil penelitian ini menunjukkan bahwa financial distress dan independensi dewan komisaris tidak terbukti berpengaruh signifikan terhadap agresivitas pajak. Penelitian ini juga membuktikan bahwa financial distress tidak memiliki efek moderasi dalam pengaruh independensi dewan komisaris terhadap agresivitas pajak.;This research aims to examine the correlation between financial distress, independence of board of commissioners, and tax aggressiveness. This research is using 93 manufacture firms which are listed on the Indonesia Stock Exchange from 2010 - 2013 as sample, thus resuting 372 observations in total. This research shows that financial distress and independence of board of comissioners have no significant correlation with tax aggressiveness. This research also proves that financial distress has no moderating effect on the effect of independence of board of commissioners on tax aggressiveness.;This research aims to examine the correlation between financial distress, independence of board of commissioners, and tax aggressiveness. This research is using 93 manufacture firms which are listed on the Indonesia Stock Exchange from 2010 - 2013 as sample, thus resuting 372 observations in total. This research shows that financial distress and independence of board of comissioners have no significant correlation with tax aggressiveness. This research also proves that financial distress has no moderating effect on the effect of independence of board of commissioners on tax aggressiveness., This research aims to examine the correlation between financial distress, independence of board of commissioners, and tax aggressiveness. This research is using 93 manufacture firms which are listed on the Indonesia Stock Exchange from 2010 - 2013 as sample, thus resuting 372 observations in total. This research shows that financial distress and independence of board of comissioners have no significant correlation with tax aggressiveness. This research also proves that financial distress has no moderating effect on the effect of independence of board of commissioners on tax aggressiveness.]"

"Penelitian ini bertujuan untuk melihat hubungan antara accounting irregularities dengan agresivitas pajak. Penelitian dilakukan dengan menggunakan perhitungan M-score sebagai alat pengukur tindakan accounting irregularities dan effective tax rate ETR untuk menghitung agresivitas pajak. Penelitian dilakukan kepada 180 perusahaan publik yang terdaftar di BEI dan tidak bergerak dalam sektor finansial dalam kurun waktu 2012-2015. Hasil penelitian menunjukkan terdapat hubungan negatif signifikan antara accounting irregularities dengan agresivitas pajak. Hubungan ini membuktikan terdapat trade off antara agresivitas pajak dengan tindakan accounting irregularities.

---

This study aims to see the relationship between accounting irregularities with tax aggressiveness. The study was conducted by using M Score as a measure of accounting irregularities and effective tax rate ETR to calculate tax aggressiveness. The study was conducted to 180 public companies listed on the IDX out of the financial sector in the period 2012 2015. The result of the research showed relationship between accounting irregularities and tax aggressiveness is significant negative correlation. That result proves there is a trade off between tax aggressiveness and accounting irregularities."