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Abstrak :
Tujuan penelitian ini adalah untuk membuktikan pengaruh kepemilikan institusional terhadap Book Tax Differences pada perusahaan publik di Indonesia. Penelitian ini menggunakan 82 sampel perusahaan publik yang memenuhi kriteria penelitian. Kepemilikan Institusional diproksikan dengan sesuai persentase kepemilikan saham oleh institusi perusahaan. BTD diproksikan menjadi tiga komponen yaitu, total BTD, perbedaan permanen, dan perbedaan temporer. Hasil penelitian menunjukkan adanya pengaruh negatif signifikan pada total BTD, yang berarti semakin tinggi kepemilikan institusional, semakin rendah total BTD. Untuk perbedaan permanen, kepemilikan institusional berpengaruh secara positif signifikan terhadap variabel tersebut, yang mengindikasikan bahwa semakin tinggi kepemilikan institusional semakin tinggi perbedaan permanen. Dan kepemilikan institusional berpengaruh negatif terhadap perbedaan temporer, yang berarti semakin tinggi kepemilikan institusional, semakin rendah perbedaan temporer. ......The purpose of this research is to find the effect of institutional ownership on Book Tax Differences of registered company in Indonesia for year 2011. This research uses 82 registered companies which fulfill sample criteria. Level of Institutional ownership is measured by the percentage of share?s ownership by institutional companies. BTD is measured into three components, which are, Total BTD, permanent differences and temporary differences. The results showed a significant negative effect on total BTD, which means the higher institutional ownership, the lower the total BTD. For permanent differences, institutional ownership is positively significant effect on these variables, indicating that the higher the institutional ownership, the higher permanent differences. Institutional ownership is also has a significant negative effect on temporary differences, which means that the higher institutional ownership, the lower level of temporary differences.

Abstrak :
Penelitian ini bertujuan menganalisis hubungan agresivitas pelaporan keuangan atau earning management dengan agresivitas pajak atau penghindaran pajak. Penelitian ini mengulang penelitian yang dilakukan oleh Frank et al. (2009) dengan beberapa modifikasi atau mengganti accrual earning management (AEM) dengan real earning management (REM) Cohen & Zarowin (2010) melalui aktivitas abnormal cash flow from operation, overproduction, dan discretionary expense, mengganti ukuran AEM dengan model Kothari et al (2005), dan mengganti ukuran penghindaran pajak dengan abnormal book-tax differences (ABTD) Tang & Firth (2011). Sampel dalam penelitian terdiri dari 671 perusahaan-tahun dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2011-2021. Hasil dari penelitian menunjukkan terdapat hubungan positif dan resiprokal antara manajemen laba akrual dengan penghindaran pajak. Selain itu, real earning management melalui overproduction juga berhubungan positif dan resiprokal terhadap penghindaran pajak. Sementara itu, real earning management melalui abnormal cash flow from operation tidak berhubungan terhadap penghindaran pajak. Di lain sisi, real earning management melalui discretionary expense berhubungan negatif terhadap penghindaran pajak. Adapun accrual earning management lebih dapat menjelaskan ABTD dibandingkan real earning management dan ABTD lebih dapat menjelaskan real earning management dibandingkan dengan BTD. ......This study aims to analyze the relationship between the aggressiveness of financial reporting or earning management with tax aggressiveness or tax avoidance. This study repeats the research conducted by Frank et al. (2009) with some modifications or replacing accrual earning management (AEM) with real earning management (REM) Cohen & Zarowin (2010) through abnormal cash flow activities from operations, overproduction, and discretionary expenses, replacing the size of AEM with the Kothari et al model ( 2005), and replacing the measure of tax avoidance with abnormal book-tax differences (ABTD) Tang & Firth (2011). The sample in the study consisted of 671 company-years from manufacturing companies listed on the Indonesia Stock Exchange in the 2011-2021 period. The results of the study show that there is a positive and reciprocal relationship between accrual earnings management and tax avoidance. In addition, real earnings management through overproduction is also positively and reciprocally related to tax avoidance. Meanwhile, real earnings management through abnormal cash flow from operations is not related to tax avoidance. On the other hand, real earnings management through discretionary expense has a negative relationship with tax avoidance. Meanwhile, accrual earning management is more able to explain ABTD than real earning management and ABTD is more able to explain real earning management than BTD.

Abstrak :
Penelitian ini menganalisis pengaruh temporary book tax differences terhadap future earning changes yang terdiri dari future changes in pre-tax earnings dan future changes in tax expense dengan manajemen laba sebagai variabel pemoderasi. Penelitian ini menguji 686 observasi untuk sub sampel pengujian jangka pendek dan 430 observasi untuk sub sampel pengujian jangka panjang dengan menggunakan regresi data panel. Berdasarkan pengujian disimpulkan bahwa temporary book tax differences berpengaruh negatif terhadap future earnings changes jangka pendek. Berdasarkan pengujian diketahui juga bahwa manajemen laba tidak terbukti memoderasi pengaruh temporary book-tax differences terhadap future earnings changes. ......This study analyzes the influence of temporary book tax differences toward future earnings which consists of future changes in pre tax earnings and future changesin tax expense with earnings management changes as moderating variables. This study examined 686 observations for the sub sample testing of short term and 430 observations for sub sample testing of long term using panel data regression. Based on testing concluded that there is negative influence of temporary tax book differences toward future earnings changes in short term but earnings management doesn rsquo t affect on the influence of book tax differences toward future earnings.

Abstrak :
The purpose of this study is to analyze the effect of Large Positive Abnormal Book-Tax Differences (LPABTD) on earnings persistence and accruals persistence. This study used unbalanced panel data of listed companies in Indonesia Stock Exchange from 2006-2011. It is hypothesized that firms with LPABTD exhibit lower earnings and accruals persistence than other firms with Large Positive Normal Book-Tax Differences (LPNBTD). The results provide evidence which is consistent with the hypotheses. It is shown that firms with LPABTD exhibit lower earnings quality than other firms with LPNBTD.

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Penelitian ini bertujuan untuk menguji pengaruh Large Positive Abnormal Book-Tax Differences (LPABTD) terhadap persistensi laba dan persistensi akrual. Penelitian ini menggunakan data panel unbalanced untuk perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia dari tahun 2006-2011. Penulis memprediksi bahwa perusahaan dengan LPABTD memiliki persistensi laba dan persistensi akrual yang lebih rendah dibandingkan perusahaan dengan Large Positive Normal Book-Tax Differences (LPNBTD). Penelitian ini memberikan hasil yang konsisten dengan hipotesis. Penemuan ini menunjukkan bahwa perusahaan yang berada dalam subsampel LPABTD memiliki kualitas laba yang lebih rendah dibandingkan dengan perusahaan yang berada dalam subsampel LPNBTD.

Abstrak :
Penelitian ini bertujuan menguji pengaruh book-tax differences dan struktur kepemilikan terhadap relevansi laba. Book-tax differences dibagi menjadi normal dan abnormal book tax differences. Struktur kepemilikan yang diuji adalah kepemilikan keluarga dan kepemilikan institusional. Hasil penelitian menunjukkan normal book tax differences tidak mempengaruhi relevansi laba, abnormal book tax differences signifikan berpengaruh negatif terhadap relevansi laba, kepemilikan keluarga dan institusional berpengaruh positif terhadap relevansi laba. ......This study aimed to test the influence of book tax differences and family ownership structure on value relevance of earning. Book tax differences are seperated to be normal and abnormal book tax differences. Firm ownership structure that to be tested is family ownership and institutional ownership. The results show that normal book tax differences do not have influence to value relevance of earning. Abnormal book tax differences have significant negative influence to value relevance of earning. Family ownership and institutional ownership have significant positive influence to value relevance of earning.

Abstrak :
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.

Abstrak :
Penelitian ini bertujuan untuk meneliti pengaruh book-tax differences terhadap biaya audit di Indonesia. Penelitian ini juga menguji pengaruh tata kelola perusahaan sebagai variabel pemoderasi dampak book-tax differences terhadap biaya audit di Indonesia. Book-tax differences adalah selisih laba akuntansi dengan laba fiskal. Sampel yang digunakan adalah perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2012 hingga 2016. Hasil penelitian ini menunjukkan bahwa book-tax differences tidak berpengaruh secara signifikan terhadap biaya audit. Tata kelola perusahaan juga tidak terbukti dapat memperlemah pengaruh book-tax differences terhadap biaya audit. ......The purpose of this study is to provide empirical evidence on the effect of book tax differences on audit fees in Indonesia. This research also examines the influence of corporate governance as the moderator effect of book tax differences on audit fee di Indonesia. Book tax differences is value of the spread between pretax book income and taxable income. The sample in this study is listed firms on Indonesia Stock Exchange on 2012 to 2016. The results showed that book tax differences does not have significant impact on the determination of audit fee in Indonesia. There is also no evidence that corporate governance have a moderating effect on the association between book tax differences on audit fees.