Influence of tax incentives and non-tax factor on accounting conservatism in manufacturing companies listed on the Indonesia Stock Exchange

Tiovellin, Winty (2022) Influence of tax incentives and non-tax factor on accounting conservatism in manufacturing companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Accounting conservatism is an immediate recognition of any profit, revenue, or assets as they have the real evidence. Tax incentives are the provision of facilities taxation granted to investors in or abroad, for certain activities or a region that can affect economic activity. Non-tax factors are factors that do to increase employee productivity, improve company performance, and maintain (stakeholders) in order to remain in the company. The purposes of this research are to know about whether tax incentives have significant impact towards accounting conservatism, non-tax factors have significant impact towards accounting conservatism, and both tax incentives and non-tax factors have significant impact towards accounting conservatism. The research method used in this research is quantitative approach. Population in this research is manufacturing companies listed on the Indonesia Stock Exchange. This research uses census sampling. The sample is 14 companies and 5 years. This analysis is performed by using IBM SPSS 26.0, which is a software that to analyse data and perform the statistical calculation, either parametric or non-parametric with windows base. The result of this research shows that tax incentives does not have a significant partial negative effect on accounting conservatism, non-tax factor has a significant influence on accounting conservatism, and tax incentives and non-tax factor has significant simultaneous influence on accounting conservatism. Tax incentives toward the accounting conservatism results in a T-count value of -0.058, which is less than 1.99714 (the value of T-table). Debt to equity (X2) toward the accounting conservatism (Y) results in a T-count value of -2.000, which is less than 1.99714 (the value of T-table). Debt to asset (X3) toward the accounting conservatism (Y) results in a T-count value of 3.837, which is more than 1.99714 (the value of T-table). Return on equity (X4) toward the accounting conservatism (Y) results in a T-count value of -0.602, which is less than 1.99714 (the value of T-table). Return on asset (X5) toward the accounting conservatism (Y) results in a T-count value of 8.404 which is more than 1.99714 (the value of T- table). Tax incentives and non-tax factor toward the accounting conservatism results in the F value of 19.466 > 2.36 (F-count > F-table) / Konservatisme akuntansi adalah pengakuan langsung atas mengakui laba, pendapatan, atau aset saat telah mendapatkan bukti nyata. Insentif pajak adalah pemberian fasilitas perpajakan yang diberikan kepada penanam modal di dalam atau di luar negeri, untuk kegiatan tertentu atau suatu daerah yang dapat mempengaruhi kegiatan perekonomian. Faktor bukan pajak merupakan faktor yang dilakukan untuk meningkatkan produktivitas karyawan, meningkatkan kinerja perusahaan, dan mempertahankan (stakeholder) agar tetap berada di perusahaan. Penelitian ini bertujuan untuk mengetahui apakah insentif pajak berpengaruh signifikan terhadap konservatisme akuntansi, faktor bukan pajak berpengaruh signifikan terhadap konservatisme akuntansi, dan insentif pajak dan faktor bukan pajak berpengaruh signifikan terhadap konservatisme akuntansi. Metode penelitian yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Populasi dalam penelitian ini adalah perusahaan manufaktur di Bursa Efek Indonesia. Penelitian ini menggunakan metode sensus sampling. Sampel adalah 14 perusahaan dan 5 tahun. Analisis ini dilakukan dengan menggunakan IBM SPSS 26.0, yang merupakan perangkat lunak untuk menganalisis data dan melakukan perhitungan statistik, baik parametrik maupun non-parametrik dengan basis windows. Hasil penelitian ini menunjukkan bahwa insentif pajak secara parsial berpengaruh negatif tidak signifikan terhadap konservatisme akuntansi, faktor bukan pajak berpengaruh signifikan terhadap konservatisme akuntansi, dan insentif pajak dan faktor bukan pajak berpengaruh signifikan secara simultan terhadap konservatisme akuntansi. Insentif pajak (X1) terhadap konservatisme akuntansi menghasilkan nilai T- hitung sebesar -0,058 lebih kecil dari 1,99714 (nilai T-tabel). Debt to equity (X2) terhadap konservatisme akuntansi (Y) menghasilkan nilai T-hitung sebesar -2.000, lebih kecil dari 1,99714 (nilai T-tabel). Debt to asset (X3) terhadap konservatisme akuntansi (Y) menghasilkan nilai T-hitung sebesar 3,837 lebih besar dari 1,99714 (nilai T-tabel). Return on equity (X4) terhadap konservatisme akuntansi (Y) menghasilkan nilai T-hitung sebesar -0,602, lebih kecil dari 1,99714 (nilai T-tabel). Return on assets (X5) terhadap konservatisme akuntansi (Y) menghasilkan nilai T- hitung sebesar 8,404 lebih besar dari 1,99714 (nilai T-tabel). Insentif pajak dan faktor bukan pajak terhadap konservatisme akuntansi menghasilkan nilai F sebesar 19,466 > 2,36 (Fhitung > Ftabel).

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