Pengaruh praktik pajak internasional terhadap kualitas laba dengan manajemen risiko pajak sebagai pemoderasi = The effect of international tax practice on earnings quality with tax risk management as moderating

Dilaga, Tirta Prasetya (2023) Pengaruh praktik pajak internasional terhadap kualitas laba dengan manajemen risiko pajak sebagai pemoderasi = The effect of international tax practice on earnings quality with tax risk management as moderating. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Studi ini menguji pengaruh praktik pajak internasional yang diukur dengan transfer pricing dan manajemen risiko pajak terhadap kualitas laba perusahaan yang diukur dengan persistensi laba. Studi ini juga menguji peran manajemen risiko pajak terhadap hubungan manajemen risiko pajak dengan praktik pajak internasional. Dengan menggunakan data observasi sebanyak 650 sampel dari perusahaan yang terdaftar di Bursa Efek Indonesia, Bursa Malaysia, Philippine Stock Exchange, Inc., dan Singapore Exchange khususnya yang bergerak di sektor manufaktur, dan menggunakan regresi linier berganda, studi ini menemukan bahwa manajemen risiko pajak berpengaruh positif terhadap interaksi praktik pajak internasional terhadap kualitas laba. Namun, studi ini menemukan bahwa praktik pajak internasional yang diukur dengan transfer pricing tidak terbukti berpengaruh terhadap kualitas laba serta tidak adanya pengaruh manajemen risiko pajak terhadap kualitas laba. Hasil studi ini memberikan implikasi bahwa manajemen risiko pajak menjadi salah satu faktor yang dipertimbangkan oleh manajemen dalam melakukan praktik pajak internasional untuk mengelola kualitas laba khususnya dalam menjaga laba perusahaan dari tahun ke tahun. / This study examines the influence of international tax practices measured by transfer pricing and tax risk management on the corporate earnings quality measured by earning persistence. This study also investigates the role of tax risk management in association with tax risk management and international tax practices. Utilizing multiple linear regression of 650 observations from companies listed on the Indonesia Stock Exchange, Bursa Malaysia, Philippine Stock Exchange, Inc., and Singapore Exchange to the manufacturing sectors. This study finds that tax risk management has a positive effect on the interaction of international practices on earnings quality. However, this study does not able to provide enough evidence to support the hypothesis of the association between international tax practise and earnings quality nor doest it establish a role of tax risk management on earnings quality. The results of this study suggests that tax risk management is one of the key factors considered by management in carrying out international tax practices to manage earnings quality especially in maintaining the persistence of the company earnings year to year.

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