Pengaruh manajemen laba dan kondisi covid-19 terhadap penghindaran pajak: Studi empiris pada negara ASEAN

Marcelyn, Marcelyn (2024) Pengaruh manajemen laba dan kondisi covid-19 terhadap penghindaran pajak: Studi empiris pada negara ASEAN. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilakukan untuk menguji pengaruh dari manajemen laba dan kondisi COVID-19 terhadap penghindaran pajak, dengan menggunakan return on assets, current ratio, ukuran perusahaan, serta gross domestic product sebagai variabel kontrol. Penelitian ini menggunakan uji regresi berganda menggunakan software STATA versi 17 dengan metode purposive sampling, dengan jumlah observasi 636 pada perusahaan consumer staples di kawasan ASEAN menggunakan periode 2017-2022. Hasil dari pengujian menunjukkan bahwa manajemen laba tidak berpengaruh signifikan terhadap penghindaran pajak di ASEAN. Sedangkan kondisi COVID-19 berpengaruh positif signifikan terhadap penghindaran pajak khususnya di negara Indonesia dan Malaysia, namun tidak terbukti signifikan di negara Singapura, Thailand, Vietnam, dan Filipina. / This research was conducted to test the influence of earnings management and COVID-19 conditions on tax avoidance, using return on assets, current ratio, company size, and gross domestic product as control variables. This research uses multiple regression test using STATA version 17 software with purposive sampling method, resulting in total of 636 observations on consumer staples in the ASEAN region over 2017-2022 period. The result of the test show that earnings management has no significant effect in ASEAN. Meanwhile the COVID-19 conditions has a positive significant on tax avoidance, especially in Indonesia and Malaysia, but it has not been proven to be significant in Singapore, Thailand, Vietnam, and Philippines.

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