Pengaruh risiko pajak terhadap risiko perusahaan dengan kualitas akrual pajak yang rendah

Sitanggang, Raymondo (2023) Pengaruh risiko pajak terhadap risiko perusahaan dengan kualitas akrual pajak yang rendah. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Studi ini menguji pengaruh risiko pajak dan kualitas akrual pajak yang rendah terhadap risiko perusahaan yang dipersepsi oleh investor. Studi ini juga menguji peran kualitas akrual pajak yang rendah terhadap hubungan risiko pajak dengan risiko perusahaan yang dipersepsi oleh investor. Dengan menggunakan data observasi sebanyak 622 sampel dari perusahaan yang terdaftar di Bursa Efek Indonesia dan Bursa Malaysia selain sektor financial dan real estate, dan menggunakan regresi linier berganda, studi ini menemukan bahwa risiko pajak berpengaruh positif terhadap risiko perusahaan yang dipersepsi oleh investor. Studi ini juga menemukan bahwa volatilitas cash effective tax rate lebih mumpuni dalam mengukur risiko pajak daripada volatilitas effective tax rate. Namun, studi ini menemukan bahwa kualitas akrual pajak yang rendah tidak terbukti berpengaruh terhadap risiko perusahaan serta tidak adanya peran moderasi kualitas akrual pajak yang rendah terhadap hubungan risiko pajak dengan risiko perusahaan. Hasil studi ini memberikan implikasi bahwa risiko pajak menjadi salah satu faktor yang dipertimbangkan oleh investor dalam melakukan keputusan investasi, baik tanpa adanya informasi mengenai kualitas akrual pajak./ This study examines the effects of tax risk and low tax accrual quality on firm risk perceived by investors. Moreover, the study investigates the the role of low tax accrual quality in the association of tax risk and the firm risk perceived by investors. Utilizing multiple linear regression on 622 observations from non-financial and non-real estate companies listed on Indonesia Stock Exchange and Bursa Malaysia, this study finds evidence that tax risk has a positive association with firm risk perceived by investors. Furthermore, this study highlights that cash effective tax rate volatility is a more robust measure of tax risk than effective tax rate volatility. However, this study does not provide evidence to support the hypothesis of the association between low tax accrual quality and firm risk perceived by investors, nor does it establish a moderating role of low tax accrual quality in the positive association between tax risk and firm risk perceived by investors. These findings suggest that tax risk is a key factor that investors take into account when making investment decisions, even in the absence of tax accrual quality information.

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