The Effect Of Accounting Conservatism On Income Tax Disputes With Sales Growth As A Moderation Variable
Abstract
This study aims to examine the effect of accounting conservatism on tax disputes with sales growth as a moderating variable. Accounting conservatism is measured by accrual proxies, tax disputes are measured by AR/AP proxies, and sales growth is measured by calculating the annual growth rate of sales. The sampling method of this research is purposive sampling. The population in this study were property and real estate listed on the Indonesian Stock Exchange during 2009-2013, totaling 49 property and real estate companies and a sample of 15 companies for 5 years, bringing the total observations in this study to 75 companies. The statistical calculation used to test this hypothesis is by associative analysis and verification analysis. Verification analysis consists of classical assumption test, multiple linear regression analysis, determination analysis, f test and t test. The results show that accounting conservatism has an effect on tax disputes, and sales growth strengthens the effect of accounting conservatism on tax disputes.
Keywords: Accounting conservatism, tax disputes, sales growth
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