Pengaruh insentif pajak terhadap praktik manajemen laba sebelum dan sesudah perubahan tarif pajak

Ichsan, Dinul (2023) Pengaruh insentif pajak terhadap praktik manajemen laba sebelum dan sesudah perubahan tarif pajak. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menguji dan mendapatkan bukti empiris mengenai pengaruh insentif pajak terhadap manajemen laba sebelum dan sesudah perubahan tarif pajak perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Variabel independen yang diuji dalam penelitian ini adalah tax planning dan current tax expense. Variabel dependen yang digunakan dalam penelitian ini adalah manajemen laba. Penelitian ini juga menambahkan variabel moderasi yaitu perubahan tarif pajak. Sampel yang digunakan adalah data sekunder dari laporan keuangan sektor manufaktur yang tersedia di situs resmi Bursa Efek Indonesia dari tahun 2018 – 2021 sebanyak 344 data dari 86 perusahaan. Teknik pengumpulan sampel menerapkan metode purposive sampling dan dianalisis menggunakan metode regresi linear berganda dengan pengujian dilakukan menggunakan software SPSS versi 27. Hasil penelitian ini menunjukkan bahwa tax planning tidak berpengaruh terhadap manajemen laba, current tax expense berpengaruh positif terhadap manajemen laba, perubahan tarif pajak tidak mampu memoderasi hubungan tax planning dengan manajemen laba dan hubungan current tax expense dengan manajemen laba / This study aims to test and obtain empirical evidence regarding the effect of tax incentives on earnings management before and after changes in tax rates of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The independent variables tested in this study are tax planning and current tax expense. The dependent variable used in this study is Earnings Management. This study also adds a moderating variable, namely Changes in Tax Rates. The sample used is secondary data from the financial statements of the manufacturing sector available on the official website of the Indonesia Stock Exchange from 2018 - 2021 totaling 344 data from 86 companies. The sample collection technique applied a purposive sampling method and was analyzed using multiple linear regression methods with testing carried out using SPSS software version 27. The results of this study indicate that tax planning has no effect on earnings management, current tax expense has a positive effect on earnings management, changes in tax rates are unable to moderate the relationship between tax planning and earnings management and the relationship between current tax expense and earnings management

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