Peranan Manajemen Laba Memoderasi Pengaruh Likuiditas dan Inventory Intensity Terhadap Agresivitas Pajak Pada Perusahaan Yang Tergabung Indeks Saham LQ 45
Abstract
Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh Likuiditas dan Inventory Intensity terhadap Agresivitas Pajak dengan Manajemen Laba sebagai pemoderasi pada perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Jenis penelitian ini adalah kuantitatif asosiatif dan metode analisis yang digunakan dalam penelitian ini menggunakan regresi linier berganda. Penelitian dilakukan pada perusahaan yang tergabung pada Indeks saham LQ 45 yang terdaftar di Bursa Efek Indonesia. Metode sampling yang digunakan pada penelitian ini adalah purposive sampling, sehingga terdapat 20 perusahaan, dengan 100 sampel. Hasil penelitian menunjukan bahwa likuiditas tidak berpengaruh terhadap agresivitas pajak. Namun, inventory intensity berpengaruh terhadap agresivitas pajak. Sedangkan likuiditas dan inventory intensity secara simultan berpengaruh terhadap agresivitas pajak. Selain itu, hasil penelitian dengan variabel pemoderasi bahwa manajemen laba memperlemah pengaruh likuiditas terhadap agresivitas pajak, dan variabel manajemen laba memperlemah hubungan antara inventory intensity terhadap agresivitas pajak.
Keywords: Manajemen Laba, Likuiditas, Inventory Intensity, Agresivitas Pajak, Indeks LQ 45
References
Abdul Kadim, K., & Nardi Sunardi, S. (2018). Determinant Of Company’s Likuidity And It's Implications On Financial’s Performance Of Ritail Trade Company’s In Indonesia At The Period Of 2008–2017. Global and Stockhastic Analysis, 5(7), 235-247.
Abdul Kadim, K., & Nardi Sunardi, S. (2018). Determinant Of Company’s Likuidity And It's Implications On Financial’s Performance Of Ritail Trade Company’s In Indonesia At The Period Of 2008–2017. Global and Stockhastic Analysis, 5(7), 235-247.
Abdul Kadim, K., & Nardi, S. (2018). Eviews Analysis: Determinant Of Leverage And Company’s Performance. Global and Stochastic Analysis (GSA), 5(7), 249-260.
Abdul Kadim, K., & Nardi, S. (2018). Eviews Analysis: Determinant Of Leverage And Company’s Performance. Global and Stochastic Analysis (GSA), 5(7), 249-260.
Abdul Kadim, K., Nardi Sunardi, S., Hendro Waryanto, W., Dessy Adelin, A., & Endang Kusmana, K. (2018). The Effects Of Bank Soundness With The RGEC Approach (Risk Profile, Good Corporate Governance, Earnings, Capital) Of Leverage And Its Implications On Company’s Value Of State Bank In Indonesia For The Period Of 2012-2016. IJER (International Journal of Economic Research), 15(11), 41-52.
Adisamantha, I. D. P. F., & Noviari, N. (2018). Pengaruh Likuiditas, Leverage, Intensitas Persediaan dan Intensitas Aset Tetap pada Tingkat Agresivitas WajiB Pajak Badan. Jurnal Ekonomi dan Bisnis Universitas Udayana Bali, Indonesia.
Darsana, I. M. E., Diatmika, I. P. G., & Kurniawan, P. S. (2017). Pengaruh Pengungkapan Corporate Social Responsibility (CSR), Capital Intensity dan Proporsi Komisaris Independen terhadap Agresivitas Pajak Studi Empiris pada Perusahaan Perbankan yang Listing di Bursa Efek Indonesia (BEI) Tahun 2014-2016. Jurnal Akuntansi, Universitas Pendidikan Ganesha, Singaraja, Indonesia.
Fadli, I. (2016). Pengaruh Likuiditas, Leverage, Komisaris Independen, Manajemen Laba dan Kepemilikan Institusional terhadap Agresivitas Pajak Perusahaan (Studi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Periode (2011-2013). Jurnal Ekonomi Universitas Riau, Pekanbaru, Indonesia.
Fahrani, M., Nurlaela, S., & Chomsatu, Y. (2017). Pengaruh Kepemilikan Terkonsentrasi, Ukuran Perusahaan, Leverage, Capital Intensity dan Inventory Intensity terhadap Agresivitas Pajak. Jurnal Akuntansi Fakultas Ekonomi, Universitas Islam Batik Surakarta.
Gemilang, D. N. (2017). Pengaruh Likuiditas, Profitabilitas, Ukuran Perusahaan dan Capital Intensity terhadap Agresivitas Pajak Perusahaan (Studi Empiris Pada Perusahaan Property dan Real Estate Yang Terdaftar di BEI Pada Tahun 2013-2015). Jurnal Ekonomi dan Bisnis Islam, Institut Agama Islam Negeri Surakarta.
Hakim, L., Sunardi, N. (2017). Determinant of leverage and it's implication on company value of real estate and property sector listing in IDX period of 2011-2015. Man in India, 97(24), pp. 131-148.
Harras, H., Sugiarti, E., & Wahyudi, W. (2020). Kajian Manajemen Sumber Daya Manusia Untuk Mahasiswa.
Hidayat, A. T., & Fitria, E. F. (2018). Pengaruh Capital Intensity, Inventory Intensity, Profitabilitas dan Leverage terhadap Agresivitas Pajak. STIE PGRI Dewantara Jombang Hal 157-168
Husain, T., & Sunardi, N. (2020). Firm's Value Prediction Based on Profitability Ratios and Dividend Policy. Finance & Economics Review, 2(2), 13-26.
Kadim, A., Sunardi, N & Husain, T. (2020). The modeling firm's value based on financial ratios, intellectual capital and dividend policy.Accounting, 6(5), 859-870.
Nardi Sunardi Et Al (2020). Determinants of Debt Policy and Company’s Performance, International Journal of Economics and Business Administration Volume VIII Issue 4, 204-213
Nardi Sunardi, E. A., Kadim, A., Tumanggor, M., & Oktrima, B. (2018). Effects Of The Bank Soundness With The Rbbr Approach (Risk Base Bank Rating) Of Cost Efficiency And Its Implications On Sharia Bank Performance In Indonesia For The Period Of 2012–2016. International Journal of Economic Research, 15(1).
Nurhayati., Indrawati, N., & Azhar, A. (2018). Pengaruh Leverage, Capital Intensity Ratio dan Manajemen Laba Terhadap Agresivitas Pajak Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016). Jurnal Ekonomi dan Bisnis, Unversitas Riau Pekanbaru.
Purwanto, A. (2016). Pengaruh Likuiditas, Leverage, Manajemen Laba, dan Kompensasi Rugi Fiskal terhadap Agresivitas Pajak Perusahaan Pada Perusahaan Pertanian dan Pertambangan yang terdaftar di Bursa Efek Indonesia periode 2011-2013. Jurnal Ekonomi Universitas Riau, Pekanbaru, Indonesia.
Putra, R. D., & Suryani, E. (2018). Pengaruh Manajemen Laba, Leverage dan Likuiditas terhadap Agresivitas Pajak (Studi Pada Perusahaan Pertambangan yang terdaftar di BEI Periode 2012-2016). Jurnal Ekonomi dan Bisnis, Universitas Telkom.
Rusilowati, U., & Wahyudi, W. (2020, March). The Significance of Educator Certification in Developing Pedagogy, Personality, Social and Professional Competencies. In 2nd Social and Humaniora Research Symposium (SoRes 2019) (pp. 446-451). Atlantis Press.
Sugiyanto, S., Febrianti, F. D., & Suripto, S. (2020). Good Corporate Governance And Tax Avoidance To Cost Of Debt With Growth Opportunityas Moderating (Empirical Study On Manufacturing Company And Finance Service Listed In Idx 2015-2019). The Accounting Journal Of Binaniaga, 5(2), 123-140.
Sunardi, N., Hamid, A. A., Lativa, A. K., & Tulus, N. (2018). Determinant Of Cost Efficiency And It's Implications For Companies Performance Incorporated In The Lq. 45 Index Listing In Idx For The Period of 2011-2016. International Journal of Applied Business and Economic Research, 16(1).
Suripto, S. (2019)a. Corporate Social Responsibility And Creating Shared Value: A Preliminary Study From Indonesia. International Journal Of Contemporary Accounting, 1(1), 23-36.
Suripto, s. (2019)b. Pengaruh Tarif Pajak, Earning Per Share Dan Pertumbuhan Penjualan Terhadap Harga Saham (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2016).Suripto, S., & Sugiyanto, S. (2021). Transparansi Perusahaan Memoderasi Pengaruh Tax Avoidance Dan Leverage Terhadap Nilai Perusahaan Manufaktur Di Bursa Efek Indonesia. Proceedings Universitas Pamulang, 1(1).
Suripto, S. (2020, February)c. Pengaruh Pemanfaatan Tax Haven, Withholding Taxes, Dan Ukuran Komite Audit Terhadap Praktik Thin Capitalization. In Proseding Seminar Nasional Akuntansi (Vol. 2, No. 1).
Tiaras, I., & Wijaya, H. (2015). Pengaruh Likuiditas, Leverage, Manajemen Laba, Komisaris Independen dan Ukuran Perusahaan terhadap Agresivitas Pajak. Jurnal Ekonomi Universitas Tarumanegara Jakarta
Downloads
Published
Issue
Section
License
Open Access
HUMANIS (Humanities, Management and Science Proceedings) is a national peer reviewed and open access journal that publishes significant and important research from all area of agroindustry.
This journal provides immediate open access to its content that making research publish in this journal freely available to the public that supports a greater exchange of knowledge.
Copyright
Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. Authors or others are allowed to multiply article as long as not for commercial purposes. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.
Disclaimer
No responsibility is assumed by publisher and co-publishers, nor by the editors for any injury and/or damage to persons or property as a result of any actual or alleged libelous statements, infringement of intellectual property or privacy rights, or products liability, whether resulting from negligence or otherwise, or from any use or operation of any ideas, instructions, procedures, products or methods contained in the material therein.
