Pengaruh Manajemen Laba, Leverage Dan Fasilitas Penurunan Tarif Pajak Penghasilan Terhadap Penghindaran Pajak

Octavia, Thalia Renata and Sari, Dian Purnama (2022) Pengaruh Manajemen Laba, Leverage Dan Fasilitas Penurunan Tarif Pajak Penghasilan Terhadap Penghindaran Pajak. Pengaruh Manajemen Laba, Leverage Dan Fasilitas Penurunan Tarif Pajak Penghasilan Terhadap Penghindaran Pajak, 4 (1). pp. 72-82. ISSN e-ISSN: 2715-2553 , Jurnal Nasional Terakreditasi Sinta 5

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Abstract

The purpose of this study was to determine the effect of earnings management, leverage and income tax rate reduction facilities used by listed companies that meet certain criteria and requirements on tax avoidance. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019 and 2020. The number of samples used in this study was first filtered using a purposive sampling technique and found that 190 companies could be observed in this study. The analysis technique used in this research is multiple linear regression data analysis. The data was processed using SPSS version 20 software. The results of the analysis found that earnings management had a negative effect on tax avoidance, leverage calculated using the debt-to-equity ratio had no effect on tax avoidance and the tax reduction rate facility had a positive effect on tax avoidance. This study shows that earnings management and corporate income tax rate reduction facilities have an influence on management decisions in tax avoidance. Leverage is considered not to have an influence on management decisions in tax avoidance because the use of debt as a source of company funding is not solely used to minimize taxes to be paid but rather to the needs of a company to fund its operational activities.

Item Type:	Article
Additional Information:	Jurnal Nasional Terakreditasi Sinta 5
Uncontrolled Keywords:	Manajemen Laba, Leverage, Fasilitas Penurunan Pajak Penghasilan, Penghindaran Pajak
Subjects:	Business > Accounting
Divisions:	Journal Publication
Depositing User:	F.X. Hadi
Date Deposited:	30 Nov 2022 08:09
Last Modified:	11 Jan 2023 08:44
URI:	http://repository.ukwms.ac.id/id/eprint/32573

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