Earning Quality and Tax Planning: Evidence on Indonesia Listed Company

Trisanti, Theresia

doi:10.9744/jmk.21.2.154-162

Cited by 4 publications

(7 citation statements)

References 31 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…It is contrary to Dwianika & Wisnantiasri's (2019) research, which states that tax planning has an effect on earnings management. Trisanti (2019) reinforces this result, who concludes that tax planning moderates the effect of firm size on earnings management practices. Based on this explanation, it can be seen that the research on taxation factors on earnings management that has been carried out is deferred tax expense, deferred tax assets, and tax planning.…”

Section: Introductionsupporting

confidence: 66%

“…The tendency of a company to carry out earnings management has encouraged tests using many factors and variables by several previous researchers. These studies include discussing the variables that affect the company in carrying out earnings management practices in the form of good corporate governance (Asitalia & Trisnawati, 2017;Jao & Pagalung, 2011;Kordlouie & Sheikhbeglo, 2012;Mahiswari & Nugroho, 2014;Mutuc et al, 2019;Wibawa et al, 2020), deferred tax expense (Ifada & Wulandari, 2015;Nurhanifah & Jaya, 2014;Phillips et al, 2003;Trisnawati et al, 2015;Wibawa et al, 2020), deferred tax asset (Wibawa et al, 2020;Yahya & Wahyuningsih, 2019), tax planning (Dwianika & Wisnantiasri, 2019;Ifada & Wulandari, 2015;Trisanti, 2019), leverage (Asitalia & Trisnawati, 2017;Dwianika & Wisnantiasri, 2019;Jao & Pagalung, 2011;Mahiswari & Nugroho, 2014;Religiosa & Surjandari, 2021;Sosiawan, 2012;Suhartanto, 2015;Tala & Karamoy, 2017), company size (Jao & Pagalung, 2011;Mahiswari & Nugroho, 2014;Sosiawan, 2012;Suhartanto, 2015;Trisanti, 2019), profitability (Suhartanto, 2015;Tala & Karamoy, 2017;Trisnawati et al, 2015), litigation risk (Kirana et al, 2016), firm risk (Pradnyani & Astika, 2019;Religiosa & Surjandari, 2021;…”

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

Creative Accounting: Viewed from Risk and Sharia Compliance Perspective

Noor

Sopian²

2023

JISEL

View full text Add to dashboard Cite

Company with a corporate form which is a result of the industrial revolution rises a principal and agent relationship. The separation between company’s owner and people who run the company makes accounting needs become more crucial. However, accounting which is a solution for communication between owners and management is often exploited by managers through creative accounting, also known as earnings management. This study aims to determine the effect of firm risk, tax risk, and sharia compliance on earnings management. The research was conducted on manufacturing sector companies listed on Indonesia Stock Exchange (IDX) in 2016-2019. Using purposive sampling method, the number of samples used is 69 companies with a total of 276 observations. The hypothesis examination used in this research is multiple linear regression analysis of pooled data. The result show that firm risk from the perspective of debtholders has a positive effect on earnings management. As for firm risk from equity holders’ perspective, tax risk, and sharia compliance has no effect on earnings management.

show abstract

Section: Introductionsupporting

confidence: 66%

Section: Introductionmentioning

confidence: 99%

Creative Accounting: Viewed from Risk and Sharia Compliance Perspective

Noor

Sopian²

2023

JISEL

View full text Add to dashboard Cite

show abstract

“…The study by Christabelle et al (2021) contradicts Trisanti (2019), Dyreng et al (2022), andHerusetya &Stefani (2020). Their findings proved that the Aggressive Tax Actions taken by managers do not have effect on earnings quality.…”

Section: Introductionmentioning

confidence: 86%

“…Adaro is suspected of engaging in aggressive tax actions through its subsidiary, Coal trade Services International, in Singapore from 2009 to 2017, with a tax aggressiveness amounting to USD 25 million. Trisanti (2019) and Dyreng et al (2022), demonstrates that companies with high profit growth tend to have high corporate tax liabilities. Despite managers employing various strategies to meet profit targets, engaging in tax aggressive action can result in lower profits compared to companies that avoid such practices, thereby compromising the earnings quality.…”

Section: Introductionmentioning

confidence: 99%

The Role of Managerial Ownership as a Mediator on the Effect of Aggressive Tax Actions on Earnings Quality

Herianti,

Marundha

2023

J. Professional Business Review

View full text Add to dashboard Cite

Purpose: The objectives of this study is to examine and analyze the effect of Aggressive Tax Actions on Earnings Quality in which mediated by Managerial Ownership. Theoretical framework: The theoretical framework of this study is grounded in the examination of the interplay between aggressive tax actions, managerial ownership, and earnings quality. The study likely draws on existing theories in finance, taxation, and corporate governance to develop a conceptual basis for understanding how aggressive tax actions may affect both managerial ownership and, subsequently, earnings quality. Design/Methodology/Approach: This study utilizes a sample of banking companies listed on the Indonesia Stock Exchange for the period 2019-2021 through purposive sampling method. As a result, 13 research samples were obtained for the three-year. Therefore, the total number of observations is 39. The analytical tool used is Eviews version 13 with a panel data regression approach. Findings: Aggressive tax actions determine no significant effect on earnings quality. However, a negative and significant effect is observed on managerial ownership. Managerial ownership, in turn, does not affect significantly on earnings quality. The study also explores the indirect impact of aggressive tax actions on earnings quality through managerial ownership, finding no significant effect. Research, Practical & Social implications: Practically, the findings offer guidance for financial decision-making and taxation policies in Indonesian banking companies. Socially, the study enhances transparency and accountability in the financial sector, benefiting stakeholders. Originality/Value: The study's original contribution lies in empirical exploration of the relationships between aggressive tax actions, managerial ownership, and earnings quality in the specific context of Indonesian banking companies, adding valuable insights to the existing financial literature.

show abstract

“…Investors can assess banking prospects through information in the form of financial reports. Information asymmetry that occurs can be reduced through the issuance of financial statements [4]. The financial report is a representation of the financial condition of the bank at a certain period.…”

Section: Literature Reviewmentioning

confidence: 99%

CAMEL Ratio as an Indicator of Financial Distress Altman Z-Score Model with Company Size as a Moderating Variable

Erdi

Agustin²,

Pradana³

et al. 2022

JASAFINT

View full text Add to dashboard Cite

The CAMEL ratio is one of the analytical tools to predict bankruptcy in a bank or what is commonly referred to as financial distress. The condition of financial distress is influenced by many factors, one of which is the size of the firm. This study examines the effect of the three components in the CAMEL ratio, namely capital adequacy, profitability, and asset quality on financial distress. Firm size will be used as a variable that moderates the relationship between the three components in the CAMEL ratio to financial distress. The method used is Moderated Regression Analysis (MRA) with the object of research being banks listed on the Indonesia Stock Exchange from 2016 to 2020. The results of this study prove that capital adequacy and profitability have a negative effect on financial distress, while asset quality has no effect. to financial distress. Firm size is able to moderate the relationship between capital adequacy and profitability with financial distress, but is unable to moderate the relationship between asset quality and financial distress.

show abstract

Earning Quality and Tax Planning: Evidence on Indonesia Listed Company

Cited by 4 publications

References 31 publications

Creative Accounting: Viewed from Risk and Sharia Compliance Perspective

Creative Accounting: Viewed from Risk and Sharia Compliance Perspective

The Role of Managerial Ownership as a Mediator on the Effect of Aggressive Tax Actions on Earnings Quality

CAMEL Ratio as an Indicator of Financial Distress Altman Z-Score Model with Company Size as a Moderating Variable

Contact Info

Product

Resources

About