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All Journal Jurnal Pendidikan Vokasi Jurnal Pendidikan Akuntansi Indonesia Ilomata International Journal of Tax and Accounting Borneo Journal of Pharmacy
Rumiyati Rumiyati
Universitas Gadjah Mada
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Medicine & Pharmacology Social Sciences

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Journal : Ilomata International Journal of Tax and Accounting

 1 
Earnings Management and Tax Aggressivity before and During the Covid-19 Pandemic (an Evidence from Indonesia) Dianila Oktyawati; Hilda Octavana Siregar; Rumiyati Rumiyati
Ilomata International Journal of Tax and Accounting Vol. 4 No. 2 (2023): April 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i2.718

Abstract

Companies facing financial crises tend to manipulate reported earnings in unfavorable markets. Earnings management is an effort to manage earnings by managers to meet the expected profit level to obtain personal gain. The Covid-19 pandemic has caused the government to issue various tax incentives that individuals and companies can utilize. Under these conditions, management as an internal party can manage earnings to meet its expectations. This study examines differences in earnings management before and during the Covid-19 pandemic and the effect of earnings management on tax aggressiveness. The data from this study are the financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The sampling method is purposive sampling. The analytical method used is the comparative test and multiple regression analysis. The results of this study are the same in the level of tax avoidance, accrual earnings management, and actual management before and during the Covid-19 pandemic. This study also concludes that real earnings management negatively affects tax aggressiveness, while accrual earnings management does not. This research indicates that the government needs to increase supervision and control over the possible tax avoidance that companies can carry out. While accrual earnings management does not. This research indicates that the government needs to increase supervision and control over the possible tax avoidance that companies can carry out. While accrual earnings management does not. This research indicates that the government needs to increase supervision and control over the possible tax avoidance that companies can carry out.
Co-Authors Alfat Fadri Andi Nur Aisyah Dianila Oktyawati Dianila Oktyawati Endang Lukitaningsih Hilda Octavana Siregar La Ode Muhammad Andi Zulbayu Marwati Marwati Syamsu Nur