MANAJEMEN LABA DAN MANAJEMEN PAJAK SEBAGAI PREDIKTOR BOOK-TAX DIFFERENCES
Abstract
Riset ini memiliki tujuan untuk meneliti tentang pengaruh dari manajemen pajak dan manajemen laba kepada book tax difference. Sampel yang dipergunakan pada riset ini menggunakan perusahaan manufaktur yang tercantum pada di Bursa Efek Indonesia periode 2011-2015 mempergunakan teknik purposive sampling. Metode analisa data mempergunakan regresi data panel. Hasil riset ini menyatakan bahwa secara bersamaan manajemen pajak dan manajemen laba dengan variabel kontrol ukuran perusahaan, profitabilitas dan leverage mempunyai pengaruh kepada book tax difference. Secara parsial manajemen laba dengan ukuran perusahaan, profitabilitas dan leverage mempunyai pengaruh negatif dan tidak signifikan terhadap book tax difference dan manajemen pajak mempunyai pengaruh positif dan signifikan kepada book tax difference.
References
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Astuti, T. P., & Aryani, Y. A. (2016). Tren Penghindaran Pajak Perusahaan Manufaktur Di Indonesia Yang Terdaftar Di Bei Tahun 2001-2014. Jurnal Akuntansi, 20(3), 375–388.
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Desai, M. A. (2003). The Divergence between Book Income and Tax Income. National Bureau of Economic Research, Inc, 17, 169–208.
Desai, M. A., & Dharmapala, D. (2006). Corporate tax avoidance and high-powered incentives. Journal of Financial Economics, 79(1), 145–179.
Donohoe, M. P., & McGill, G. A. (2011). The Effects of Increased Book-Tax Difference Tax Return Disclosures on Firm Valuation and Behavior. Journal of American Taxation Association, 33(2), 35–65. https://doi.org/doi.org/10.2308/atax-10056"
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Hanlon, M. (2005). The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences. The Accounting Review, 80(1), 137–166. http://www.jstor.org/stable/4093164
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Joos, P., Pratt, J., & Young., D. (2000). Book-Tax Differences and The Value Relevance of Earnings.
Lumbantoruan, S. (1996). Akuntansi Pajak, Edisi Revisi. Gramedia Widiasarana Indonesia.
Manzon, G., & Plesko, G. (2002). The Relation Between Financial and Tax Reporting Measures of Income. The Law Review, 55, 175–214.
Martani, D., Anwar, Y., & Fitriasari, D. (2011). Book-tax gap: Evidence from Indonesia. China-USA Business Review, 10(4), 278–284.
Mills, L. F. (1998). Book-Tax Differences and Internal Revenue Service Adjustments. Journal of Accounting Research, 36(2), 343–356. https://doi.org/doi.org/10.2307/2491481
Mills, L. F., & Newberry, K. J. (2001). The Influence of Tax and Non-Tax Costs on Book-Tax Reporting Differences: Public and Private Firms. Journal of the American Taxation Association, 23, 1–19. https://doi.org/doi.org/10.2308/jata.2001.23.1.1
Persada, A. E., & Martani, D. (2010). Analisis faktor yang mempengaruhi book tax gap dan pengaruhnya terhadap persistensi laba. Jurnal AKuntansi Dan Keuangan Indonesia, 7(2), 205–221.
Phillips, J., Pincus, M., & Rego, S. O. (2003). Earnings Management: New Evidence Based on Deferred Tax Expense. The Accounting Review, 78, 491–521.
Prasetya, P. J., & Gayatri. (2016). Pengaruh Ukuran Perusahaan Terhadap Manajemen Laba dengan Pengungkapan Corporate Social Responsibility Sebagai Variabel Intervening. E-Jurnal Akuntansi Universitas Udayana, 14(1), 511–538.
Sovdan, S. (2012). Book Tax Differences and Companies Financial Characteristic : The cause of Croatia. The Business Review Cambridge, 19(2).
Surbakti, T. A. V. (2012). Pengaruh Karakteristik Perusahaan, Dan Reformasi Perpajakan Terhadap Penghindaran Pajak Di Perusahaan Industri Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2008-2010. Universitas Indonesia.
Tang, T. Y. H., & Firth, M. (2011). Can book–tax differences capture earnings management and tax Management? Empirical evidence from China. The International Journal of Accounting, 46, 175–204.
Watts, R. L., & Zimmerman, J. L. (1986). Positive Accounting Theory. New Jersey.
Weber, D. P. (2005). Book-tax differences, analyst’ forecast error and stock return.
Wilson, R. (2009). An examination of corporate tax shelter participants. The Accounting Review, 84, 969–999.
Zain, M. (2005). Manajemen Perpajakan. Salemba Empat."
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Akerlof, G. A. (1970). “The Market for ‘Lemons’: Quality Uncertainty and the Market Mechanism.” The Quarterly Journal of Economics, 84(3), 488–500.
Astuti, T. P., & Aryani, Y. A. (2016). Tren Penghindaran Pajak Perusahaan Manufaktur Di Indonesia Yang Terdaftar Di Bei Tahun 2001-2014. Jurnal Akuntansi, 20(3), 375–388.
Blaylock, B., Terry, S., & Wilson, R. J. (2012). Tax Avoidance, Large Positive Temporary Book – Tax Differences and Earning Persistence. The Accounting Review, 87(1), 91–120. http://www.jstor.org/stable/41408062
Brown, K. B. (2012). A Comparative Look at Regulation of Corporate Tax Avoidance. Springer.
Comprix, J., Graham, R., & Moore, J. (2011). Empirical Evidence on the Impact of Book-Tax Differences on Divergence of Opinion among Investors. Journal of the American Taxation Association, 33(1), 51–78. https://doi.org/doi.org/10.2308/atax-10056
Darmawan, I. G. H., & Sukartha, I. M. (2014). Pengaruh Penerapan Corporate Governance, Leverage, Return on Assets dan Ukuran Perusahaan pada Penghindaran Pajak. E-Jurnal Akuntansi Universitas Udayana, 9(1), 143–161.
Desai, M. A. (2003). The Divergence between Book Income and Tax Income. National Bureau of Economic Research, Inc, 17, 169–208.
Desai, M. A., & Dharmapala, D. (2006). Corporate tax avoidance and high-powered incentives. Journal of Financial Economics, 79(1), 145–179.
Donohoe, M. P., & McGill, G. A. (2011). The Effects of Increased Book-Tax Difference Tax Return Disclosures on Firm Valuation and Behavior. Journal of American Taxation Association, 33(2), 35–65. https://doi.org/doi.org/10.2308/atax-10056"
Dridi, W., & Boubaker, A. (2015). The Difference between the Accounting Result and Taxable Income in Detecting Earnings Management and Tax Management: The Tunisian Case. International Journal of Business and Management, 10(7). https://doi.org/10.5539/ijbm.v10n7p131
Fontanella, A., & Martani, D. (2014). Pengaruh karakteristik perusahaan terhadap book tax differences (BTD) pada perusahaan listed di Indonesia. Simposium Nasional Akuntansi XVII.
Gitman, L. J. (2003). Principle Of Managerial Finance. Pearsn Addison Wesley.
Goh, B. W., Lee, J., Lim, C. Y., & Shevlin, T. (2013). The effect of corporate tax avoidance on the cost of equity. Research Collection School Of Accountancy.
Hanlon, M. (2005). The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences. The Accounting Review, 80(1), 137–166. http://www.jstor.org/stable/4093164
Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2–3), 127–178.
Joos, P., Pratt, J., & Young., D. (2000). Book-Tax Differences and The Value Relevance of Earnings.
Lumbantoruan, S. (1996). Akuntansi Pajak, Edisi Revisi. Gramedia Widiasarana Indonesia.
Manzon, G., & Plesko, G. (2002). The Relation Between Financial and Tax Reporting Measures of Income. The Law Review, 55, 175–214.
Martani, D., Anwar, Y., & Fitriasari, D. (2011). Book-tax gap: Evidence from Indonesia. China-USA Business Review, 10(4), 278–284.
Mills, L. F. (1998). Book-Tax Differences and Internal Revenue Service Adjustments. Journal of Accounting Research, 36(2), 343–356. https://doi.org/doi.org/10.2307/2491481
Mills, L. F., & Newberry, K. J. (2001). The Influence of Tax and Non-Tax Costs on Book-Tax Reporting Differences: Public and Private Firms. Journal of the American Taxation Association, 23, 1–19. https://doi.org/doi.org/10.2308/jata.2001.23.1.1
Persada, A. E., & Martani, D. (2010). Analisis faktor yang mempengaruhi book tax gap dan pengaruhnya terhadap persistensi laba. Jurnal AKuntansi Dan Keuangan Indonesia, 7(2), 205–221.
Phillips, J., Pincus, M., & Rego, S. O. (2003). Earnings Management: New Evidence Based on Deferred Tax Expense. The Accounting Review, 78, 491–521.
Prasetya, P. J., & Gayatri. (2016). Pengaruh Ukuran Perusahaan Terhadap Manajemen Laba dengan Pengungkapan Corporate Social Responsibility Sebagai Variabel Intervening. E-Jurnal Akuntansi Universitas Udayana, 14(1), 511–538.
Sovdan, S. (2012). Book Tax Differences and Companies Financial Characteristic : The cause of Croatia. The Business Review Cambridge, 19(2).
Surbakti, T. A. V. (2012). Pengaruh Karakteristik Perusahaan, Dan Reformasi Perpajakan Terhadap Penghindaran Pajak Di Perusahaan Industri Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2008-2010. Universitas Indonesia.
Tang, T. Y. H., & Firth, M. (2011). Can book–tax differences capture earnings management and tax Management? Empirical evidence from China. The International Journal of Accounting, 46, 175–204.
Watts, R. L., & Zimmerman, J. L. (1986). Positive Accounting Theory. New Jersey.
Weber, D. P. (2005). Book-tax differences, analyst’ forecast error and stock return.
Wilson, R. (2009). An examination of corporate tax shelter participants. The Accounting Review, 84, 969–999.
Zain, M. (2005). Manajemen Perpajakan. Salemba Empat."
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Published
2021-10-29
How to Cite
Fajrin, F. (2021). MANAJEMEN LABA DAN MANAJEMEN PAJAK SEBAGAI PREDIKTOR BOOK-TAX DIFFERENCES. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 5(3), 1990-2010. https://doi.org/10.31955/mea.v5i3.1593
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