Pengaruh Earnings Management terhadap Tax Avoidance Sebelum dan Selama Covid-19 pada Perusahaan Manufaktur di Indonesia
This study aims to examine the effect of earnings management and capital intensity on tax avoidance with sales growth as a moderating variable. This study uses a sample, namely manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling technique used in thi...
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| Format: | Article |
| Language: | English |
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Universitas Proklamasi 45 Yogyakarta
2024-12-01
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| Series: | Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship |
| Online Access: | https://ejournal.up45.ac.id/index.php/maksipreneur/article/view/1577 |
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| author | Retno Mulyaningsih Sri Handayani |
| author_facet | Retno Mulyaningsih Sri Handayani |
| author_sort | Retno Mulyaningsih |
| collection | DOAJ |
| description | This study aims to examine the effect of earnings management and capital intensity on tax avoidance with sales growth as a moderating variable. This study uses a sample, namely manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling technique used in this study, namely the purposive sampling method with the acquisition of a sampling of 119 samples. The data analysis technique used in this study uses panel data regression and the Chow test to explain the effect of earnings management on tax avoidance before and during Covid-19. This study suggests differences in tax avoidance and earnings management levels in the pandemic era compared to the pre-pandemic era. This study also concludes that earnings management is positively associated with tax avoidance during the pandemic. |
| format | Article |
| id | doaj-art-4efc5e50a9c342e697c457a5c1e5be5a |
| institution | DOAJ |
| issn | 2089-550X 2527-6638 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | Universitas Proklamasi 45 Yogyakarta |
| record_format | Article |
| series | Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship |
| spelling | doaj-art-4efc5e50a9c342e697c457a5c1e5be5a2025-08-20T02:40:00ZengUniversitas Proklamasi 45 YogyakartaJurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship2089-550X2527-66382024-12-0114118120010.30588/jmp.v14i1.15771427Pengaruh Earnings Management terhadap Tax Avoidance Sebelum dan Selama Covid-19 pada Perusahaan Manufaktur di IndonesiaRetno Mulyaningsih0Sri Handayani1Diponegoro UniversityUniversitas DiponegoroThis study aims to examine the effect of earnings management and capital intensity on tax avoidance with sales growth as a moderating variable. This study uses a sample, namely manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling technique used in this study, namely the purposive sampling method with the acquisition of a sampling of 119 samples. The data analysis technique used in this study uses panel data regression and the Chow test to explain the effect of earnings management on tax avoidance before and during Covid-19. This study suggests differences in tax avoidance and earnings management levels in the pandemic era compared to the pre-pandemic era. This study also concludes that earnings management is positively associated with tax avoidance during the pandemic.https://ejournal.up45.ac.id/index.php/maksipreneur/article/view/1577 |
| spellingShingle | Retno Mulyaningsih Sri Handayani Pengaruh Earnings Management terhadap Tax Avoidance Sebelum dan Selama Covid-19 pada Perusahaan Manufaktur di Indonesia Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship |
| title | Pengaruh Earnings Management terhadap Tax Avoidance Sebelum dan Selama Covid-19 pada Perusahaan Manufaktur di Indonesia |
| title_full | Pengaruh Earnings Management terhadap Tax Avoidance Sebelum dan Selama Covid-19 pada Perusahaan Manufaktur di Indonesia |
| title_fullStr | Pengaruh Earnings Management terhadap Tax Avoidance Sebelum dan Selama Covid-19 pada Perusahaan Manufaktur di Indonesia |
| title_full_unstemmed | Pengaruh Earnings Management terhadap Tax Avoidance Sebelum dan Selama Covid-19 pada Perusahaan Manufaktur di Indonesia |
| title_short | Pengaruh Earnings Management terhadap Tax Avoidance Sebelum dan Selama Covid-19 pada Perusahaan Manufaktur di Indonesia |
| title_sort | pengaruh earnings management terhadap tax avoidance sebelum dan selama covid 19 pada perusahaan manufaktur di indonesia |
| url | https://ejournal.up45.ac.id/index.php/maksipreneur/article/view/1577 |
| work_keys_str_mv | AT retnomulyaningsih pengaruhearningsmanagementterhadaptaxavoidancesebelumdanselamacovid19padaperusahaanmanufakturdiindonesia AT srihandayani pengaruhearningsmanagementterhadaptaxavoidancesebelumdanselamacovid19padaperusahaanmanufakturdiindonesia |