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All Journal PREMISE LAW JURNAL Journal of Accounting and Management Innovation Journal of Industrial Engineering & Management Research (JIEMAR) Journal of Accounting and Management Innovation JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
SATRIA, FRIYAN
Universitas Pelita Harapan
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Journal of Accounting and Management Innovation

 1 
Analisis Faktor Determinan Fundamental Tax Avoidance Dengan Committee Ratio Sebagai Variable Moderating Satria, Friyan
Journal of Accounting and Management Innovation Vol 5, No 2 (2021)
Publisher : Universitas Pelita Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.37 KB)

Abstract

Abstract: The objective of the research was to analyze the influence of discretionary accrual, income smoothing, effective tax rate, complexity, firm size, firm value, and audit quality as independent variables on tax hindrance and committee ratio as moderating variable. The research object was food and beverages companies listed in the Indonesian Stock Exchange in the period of 2012-2014. The population was 45 companies, and 36 of them were used as the samples. The hypothesis was tested by using multiple linear regression analysis. The result of the research showed that independent variables of discretionary accrual, income smoothing, effective tax rate, complexity, firm size, firm value, and audit quality simultaneously had significant influenced on tax hindrance. Partially, the variables of effective tax rate and firm value had positive and significant influence on tax hindrance, the variable of income smoothing had negative and insignificant influence on tax hindrance, and the variables of discretionary accrual, complexity, firm size, and audit quality had positive and significant influence on tax hindrance. The variable of committee ratio was not a moderating variable.Keywords: Tax Hindrance, Discretionary Accrual, Income Smoothing, Effective Tax Rate, Complexity, Firm Size, Firm Value, Audit Quality, Committee Ratio
Analisis Faktor Determinan Fundamental Tax Avoidance Dengan Committee Ratio Sebagai Variable Moderating Friyan Satria
Journal of Accounting and Management Innovation Vol 5, No 2 (2021)
Publisher : Universitas Pelita Harapan Medan Campus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/%JAMI%6%2%2022%

Abstract

Abstract: The objective of the research was to analyze the influence of discretionary accrual, income smoothing, effective tax rate, complexity, firm size, firm value, and audit quality as independent variables on tax hindrance and committee ratio as moderating variable. The research object was food and beverages companies listed in the Indonesian Stock Exchange in the period of 2012-2014. The population was 45 companies, and 36 of them were used as the samples. The hypothesis was tested by using multiple linear regression analysis. The result of the research showed that independent variables of discretionary accrual, income smoothing, effective tax rate, complexity, firm size, firm value, and audit quality simultaneously had significant influenced on tax hindrance. Partially, the variables of effective tax rate and firm value had positive and significant influence on tax hindrance, the variable of income smoothing had negative and insignificant influence on tax hindrance, and the variables of discretionary accrual, complexity, firm size, and audit quality had positive and significant influence on tax hindrance. The variable of committee ratio was not a moderating variable.Keywords: Tax Hindrance, Discretionary Accrual, Income Smoothing, Effective Tax Rate, Complexity, Firm Size, Firm Value, Audit Quality, Committee Ratio
THE IMPACT OF TAX PLANNING AND DEFERRED TAX EXPENSE TOWARD EARNINGS MANAGEMENT AT TRADE, SERVICES AND INVESMENT COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Friyan Satria
Journal of Accounting and Management Innovation Vol 7 No 1 (2023): Journal of Accounting and Management Innovation
Publisher : Universitas Pelita Harapan Medan Campus

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Abstract

This research is conducted with purpose to know whether tax planning and deferred tax expense have impact on earning management in trade, services and investment companies registered in Indonesia Stock Exchange. Population in this research is trade, services and investments companies in Indonesia Stock Exchange for year 2018-2020 in amount of 164 companies. The company used as the sample is 38 companies with the amount of research data is 114 data for period 2018-2020. Data analysis method implemented in this research is multiple linear regression analysis method. There are some conclusions of this research. Tax planning has no significant impact partially on earning management at trade, services and investments companies on the Indonesia Stock Exchange. Deferred tax has significant impact partially on earning management at trade, services and investments companies on the Indonesia Stock Exchange. Tax planning and deferred tax have significant impact simultaneously on earning management at trade, services and investments companies in Indonesia Stock Exchange.
Co-Authors Andoko Erny Rachmawati Frinan Satria Widyaswati, Rahmatya