The Effect of Earnings Management and Inventory Intensity on Tax Aggressiveness with Independent Commisioners as Moderating Variables
DOI:
https://doi.org/10.37385/ijedr.v6i6.9387Keywords:
Earnings Management, Inventory Intensity, Tax Agressiveness, Independent Commissioners, Manufacturing CompaniesAbstract
This study aims to determine the effects of earnings management and inventory intensity on tax aggressiveness, with independent commissioners as a moderating variabel. Taxation issues arise due difference in tax perceptions between companies and the government, resulting in tax aggressiveness where companies consider taxes to be a burden and therefore attempt to develop both legal and illegal strategies to avoid taxes, while the government considers taxes to be state revenue. This research is a quantitative study focusing on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2024. The method used in this study is multiple linear regression analysis using SPSS software. The results show that earnings management and inventory intensity simultaneously have a positive effect on tax aggressiveness. In addition, independent commissioners can positively influence the effect of earnings management on tax aggressiveness and are unable to moderate the effect of inventory intensity on tax aggressiveness. this research uses the most recent data and adds a moderating variable, namely independent commissioners, which are expected to strengthen and weaken the influence of earnings management and inventory intensity on tax aggressiveness.
References
Alhady, I., Arieftiara, D., & Lastiningsih, N. (2021). Does board of commissioners independence still relevant in tax avoidance monitoring? International Journal of Research in Business and Social Science, 10(5), 148–156.
Awaliyah, M., Nugraha, G. A., & Danuta, K. S. (2021). Pengaruh intensitas modal, leverage, likuiditas dan profitabilitas terhadap agresivitas pajak. Jurnal Ilmiah Universitas Batanghari Jambi, 21(2), 436–444. http://ji.unbari.ac.id/index.php/ilmiah/article/view/1664
Budiadnyani, N. P. (2020). Pengaruh kompensasi manajemen pada penghindaran pajak dengan kepemilikan institusional sebagai variabel pemoderasi. Jurnal Ilmiah Akuntansi dan Bisnis, 5(1), 67–90.
Deslandes, M., Fortin, A., & Landry, S. (2019). Audit committee characteristics and tax aggressiveness. Managerial Auditing Journal, 35(2), 272–293. https://doi.org/10.1108/MAJ-12-2018-2109
Dewi, S. L., & Oktaviani, R. M. (2021). Pengaruh leverage, capital intensity, komisaris independen dan kepemilikan institusional terhadap tax avoidance. Akurasi: Journal of Accounting and Finance, 4(2), 168–181. https://doi.org/10.29303/akurasi.v4i2.122
Feryansyah, F., Handajani, L., & Hermanto, H. (2020). Pengaruh manajemen laba terhadap agresivitas pajak dengan good corporate governance dan kebijakan dividen sebagai variabel pemoderasi. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 8(4), 190–202.
Firmansyah, A., Legowo, W. W., & Yuliana, S. F. (2021). Agresivitas pajak pada perusahaan perdagangan di Indonesia: Profitabilitas, capital intensity, leverage, dan ukuran perusahaan. Jurnal Bina Akuntansi, 8(1), 84–108.
Ghifary, R. A., & Lastati, H. S. (2024). Pengaruh intensitas modal, intensitas persediaan, profitabilitas, dan koneksi politik terhadap agresivitas pajak dengan komisaris independen sebagai variabel moderasi. Jurnal Syntax Admiration, 5(1), 38–55. https://doi.org/10.46799/jsa.v5i1.970
Ghozali, I. (2018). Aplikasi analisis multivariat dengan program IBM-SPSS. Universitas Diponegoro.
Hidayat, A., & Muliasari, R. (2020). Pengaruh likuiditas, leverage dan komisaris independen terhadap agresivitas pajak perusahaan. Sultanist: Jurnal Manajemen dan Keuangan, 8(1), 28–36. https://doi.org/10.37403/sultanist.v8i1.183
Njatrijani, R., Rahmanda, B., & Saputra, R. D. (2019). Hubungan hukum dan penerapan prinsip good corporate governance dalam perusahaan. Gema Keadilan, 6(3), 242–267. https://doi.org/10.14710/gk.2019.6481
Nurfitriasih, D. M., & Istiqomah, D. F. (2022). Pengaruh manajemen laba terhadap agresivitas pajak: Corporate governance sebagai variabel moderasi. Journal of Applied Accounting and Taxation, 7(2), 70–80.
Pasaribu, D. M., & Mulyani, S. D. (2019). Pengaruh leverage dan liquidity terhadap tax avoidance dengan inventory intensity sebagai variabel moderasi. Jurnal Akuntansi Maranatha, 11(2), 211–217. https://doi.org/10.28932/jam.v11i2.1996
Pattiasina, V., Tammubua, M. H., Numberi, A., Patiran, A., & Temalagi, S. (2019). Capital intensity and tax avoidance. International Journal of Social Sciences and Humanities, 3(1), 58–71. https://doi.org/10.29332/ijssh.v3n1.250
Pratama, I., & Suryarini, T. (2020). The role of independent commissioners in moderating the effect of capital intensity, inventory intensity, and profitability on tax aggressiveness. Accounting Analysis Journal, 9(2), 123–132.* https://journal.unnes.ac.id/sju/index.php/aaj/article/view/42687
Roslita, E., & Erika, E. (2022). Pengaruh likuiditas, leverage, manajemen laba, dan profitabilitas terhadap agresivitas pajak. ESENSI: Jurnal Manajemen Bisnis, 25(3), 250–258.
Saputra, W. D., Izati, E. N., & Reskino, R. (2024). Dynamics of tax avoidance in ASEAN: Thin capitalization, inventory intensity, and ownership of intangible assets moderated by profit management. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 7(1), 604–631.
Seno Pitoyo, B., Ahmar, N., & Suyanto. (2019). Effect of earnings management on tax aggressiveness: Audit committee, institutional ownership, and independent commissioner as moderating variables. Proceedings of the 1st International Conference on Life, Innovation, Change and Knowledge (ICLICK 2018). https://doi.org/10.2991/iclick-18.2019.78
Utrero-González, N., & Callado-Muñoz, F. J. (2016). Do investors react to corporate governance news? An empirical analysis for the Spanish market. BRQ Business Research Quarterly, 19(1), 13–25. https://doi.org/10.1016/j.brq.2015.04.002
Yossanda, T. V., & Rahmanto, B. T. (2021). Komisaris independen sebagai pemoderasi pengaruh manajemen laba terhadap agresivitas pajak. Akurasi: Jurnal Riset Akuntansi dan Keuangan, 3(1), 29–42. https://doi.org/10.36407/akurasi.v3i1.277
Yulianty, A., Khrisnatika, M. E., & Firmansyah, A. (2021). Penghindaran pajak pada perusahaan pertambangan di Indonesia: Profitabilitas, tata kelola perusahaan, intensitas persediaan, leverage. Jurnal Pajak Indonesia (Indonesian Tax Review), 5(1), 15–27. https://doi.org/10.31092/jpi.v5i1.1201
