Pengaruh Ukuran Perusahaan dan Manajemen Laba terhadap Agresivitas Pajak

Authors

  • Lilis Karlina Program Studi Sarjana Akuntansi, FEB, Universitas Pamulang
  • Intan Rahmasari Program Studi Sarjana Akuntansi, FEB, Universitas Pamulang
  • Sri Putri Winingrum W.A Program Studi Sarjana Akuntansi, FEB, Universitas Pamulang

DOI:

https://doi.org/10.32493/jiaup.v12i1.34769

Keywords:

earnings management, company size, tax aggressiveness

Abstract

ABSTRACT

 The objective of this quantitative study is to examine the relationship between earnings management, company size, and tax aggressiveness. The analysis is limited to non-cyclical consumer companies that were publicly traded on the Indonesia Stock Exchange between 2017 and 2021. A purposive sampling technique was applied to obtain a representative sample of 26 companies. The analysis of secondary data obtained from annual financial reports involved the application of panel data regression. This approach involved conducting descriptive statistical analysis, hypothesis testing, classical assumption tests, and selection of regression models. The results suggest that although there is a partially negative relationship between company size and tax aggressiveness, there is no statistically significant effect of earnings management. Nevertheless, when taken into account in tandem, earnings management and company size have a significant impact on tax aggressiveness.

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Published

2024-06-21

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Vol. 12 No. 1 (2024): Jurnal Ilmiah Akuntansi Universitas Pamulang

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