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"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.

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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."

"Tujuan dari penelitian ini adalah untuk menemukan bukti empiris akan adanya pengaruh faktor tekanan, peluang, dan rasionalisasi terhadap meningkatnya accounting irregularities pada perusahaan di Indonesia. Sampel penelitian menggunakan perusahaan non-finansial yang terkena sanksi BAPEPAM selama kurun waktu 2007-2013. Penelitian ini menguji seluruh kasus pelanggaran peraturan BAPEPAM dan yang khusus kasus pelanggaran penyajian laporan keuangan. Penelitian ini menggunakan metode ordered logistic regression untuk pengujian hipotesisnya. Hasilnya, penelitian ini berhasil menemukan adanya pengaruh signifikan dari stabilitas keuangan (tekanan), target keuangan (tekanan), sifat industri (peluang), dan ketidakefektifan pengawasan internal (peluang) terhadap kemungkinan meningkatnya accounting irregularities.

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Purpose of this research is to find empirical evidence proving the effect of pressure, opportunity, and rationalization to the level of accounting irregularities in Indonesia. The sample are taken from non-financial company that was proven to violate BAPEPAM’s rule during 2007-2013. It test all cases of BAPEPAM's rule violation for the first sample and financial statement's violation cases for the second sample. Ordered logistic regression is used to test the hypothesis. As a result, it is found that probability of increasing level of accounting irregularities are effected by financial stability (pressure), financial target (pressure), nature of industry (opportunity), and ineffective monitoring (opportunity)."

"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.

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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 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.

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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 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 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.

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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."

"Penelitian ini menguji dan menganalisis pengaruh komisaris independen dan gender komisaris terhadap tingkat agresivitas pajak. Penelitian ini menggunakan sampel sebesar 141 perusahaan yang terdaftar di Bursa Efek Indonesia pada periode tahun 2012. Hasil penelitian menunjukkan bahwa komisaris independen dan komisaris perempuan tidak terbukti mempengaruhi tingkat agresivitas pajak.

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This research examines and analyzes the effect of independent commissioner and commissioner?s gender on tax aggressiveness. The sample of this research were 141 companies listed in Indonesian Stock Exchange in the year of 2012. The results show that both independent and women commissioner are not shown to affect the 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.

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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 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.

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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."

"[ABSTRAKPenelitian ini menguji pengaruh agresivitas pajak terhadap nilai perusahaan serta pengaruh komisaris independen dan kepemilikan institusional. Penelitian ini meggunakan perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2010-2013. Hasil penelitian menunjukkan terdapat pengaruh negatif agresivitas pajak terhadap nilai perusahaan. Komisaris independen tidak terbukti mempengaruhi hubungan negatif agresivitas pajak dengan nilai perusahaan. Sementara kepemilikan institusional terbukti memperlemah pengaruh negatif agresivitas pajak terhadap nilai perusahaan.

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ABSTRAKThis research discusses the effect of tax aggressiveness towards firm value and the effect of independent commissioner, and institutional ownership. This is research is using firms that are listed in Indonesia Stock Exchange from 2010-2013 period. This research shows that tax aggressiveness has a negative effect toward firm value. Independent non-executive director not proven to have relationship with tax aggressiveness and firm value. Meanwhile, institutional ownership is proven to weaken the negative effect of tax aggressiveness towards firm value. , This research discusses the effect of tax aggressiveness towards firm value and the effect of independent commissioner, and institutional ownership. This is research is using firms that are listed in Indonesia Stock Exchange from 2010-2013 period. This research shows that tax aggressiveness has a negative effect toward firm value. Independent non-executive director not proven to have relationship with tax aggressiveness and firm value. Meanwhile, institutional ownership is proven to weaken the negative effect of tax aggressiveness towards firm value. ]"