The Effect Of Tax Planning On Earnings Management Moderated By Tax Rate Reductions

Intan Kumala Ratu; Agrianti Komalasari; Liza Alvia

doi:10.63922/ijebir.v4i04.2166

Intan Kumala Ratu Universitas Lampung
Agrianti Komalasari Lampung University
Liza Alvia Lampung University

DOI: https://doi.org/10.63922/ijebir.v4i04.2166

Keywords: tax planning, earnings management, tax rate reduction, moderation, manufacturing companies, IDX

Abstract

This study aims to analyze the effect of tax planning on earnings management and examine the role of tax rate reductions as a moderating variable. Secondary data were obtained from the annual reports of manufacturing companies in the Consumer Non-Cyclical subsector listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. Using a purposive sampling technique, 62 companies were selected out of a total of 67 that met the criteria, resulting in 372 observations. This research applies a quantitative approach using documentation methods and moderation regression analysis processed with SPSS version 27. The results show that tax planning has a significant and positive effect on earnings management, indicating that companies tend to engage in earnings management as tax efficiency increases through tax-saving strategies. However, when tax rate reduction is used as a moderating variable, the effect of tax planning on earnings management weakens. The tax rate reduction acts as a pure moderator that reduces the intensity of earnings management practices, as the incentive to manipulate earnings becomes lower. Thus, fiscal policies in the form of tax rate reductions can serve as an effective instrument to curb non-transparent financial reporting practices.

References

Arif, A., Abrar, A., Khan, M. A., Kayani, F., & Ali Shah, S. Z. (2011). Dividend Policy And Earnings Management: An Empirical Study Of Pakistani Listed Companies (Ssrn Scholarly Paper 2558338). Https://Doi.Org/10.2139/Ssrn.2558338
Arya, A., Glover, J. C., & Sunder, S. (2003). Are unmanaged earnings always better for shareholders? Accounting Horizons, 17, 111–116.
Astutik, R. E. P., & Mildawati, T. (2016). Pengaruh Perencanaan Pajak Dan Beban Pajak Tangguhan Terhadap Manajemen Laba. Jurnal Ilmu Dan Riset Akuntansi (Jira), 5(3). Http://Jurnalmahasiswa.Stiesia.Ac.Id/Index.Php/Jira/Article/Download/280/285
Devitasari, L. (2022). Pengaruh perencanaan pajak dan beban pajak tangguhan terhadap manajemen laba. Skripsi.
Guidry, F., Leone, A. J., & Rock, S. (1999). Earnings-based bonus plans and earnings management by business unit managers. Journal of Accounting and Economics, 26(1–3), 113–142.
He, W., Ng, L., Zaiats, N., & Zhang, B. (2017). [Judul artikel tidak ditemukan]. [Nama jurnal tidak ditemukan].
Insyaroh, D. W., & Widiatmoko, J. (2022). Pengaruh good corporate governance terhadap manajemen laba dan dampaknya terhadap nilai perusahaan. Jurnal Ilmiah Akuntansi Peradaban, 8(1), 33–51. https://doi.org/10.24252/jiap.v8i1.26857 journal.stiemb.ac.idjurnaltsm.id+9jas.umsida.ac.id+9eprints.umm.ac.id+9
Jamadar, Y., Ong, T. S., Abdullah, A. A., & Kamarudin, F. (2022). Earnings And Discretionary Accruals. Managerial And Decision Economics, 43(2), 431–439. Https://Doi.Org/10.1002/Mde.3391
Jeradu, E. F. (2021). Pengaruh Ukuran Perusahaan, Kebijakan Dividen, Dan Perencanaan Pajak Terhadap Manajemen Laba. Akmenika: Jurnal Akuntansi Dan Manajemen, 18(1), Article 1. Https://Doi.Org/10.31316/Akmenika.V18i1.1494
Jiraporn, P., Miller, G. A., Yoon, S. S., & Kim, Y. S. (2008). Earnings management, shareholder rights, and corporate governance. International Review of Financial Analysis, 17(3), 622–634.
Jones, J. J. (1991). Earnings management during import relief investigations. Journal of Accounting Research, 29(2), 193–228.
Kurniawansyah, D. (2018). Apakah manajemen laba termasuk kecurangan?: Analisis literatur. Jurnal Riset Akuntansi dan Bisnis Airlangga, 3(1), Article 97. https://doi.org/10.31093/jraba.v3i1.97
Pramono, C. (2020). Pengaruh good corporate governance terhadap manajemen laba perusahaan manufaktur yang terdaftar dalam pertukaran efek Indonesia (BEI). Jurnal Abdi Ilmu, 13(1), 152–160.
Ronen, J., & Yaari, V. (2015). Earnings management: Emerging insights in theory, practice, and research. Routledge.
Romantis, O., Heriansyah, K., Soemarsono, D. W., & Azizah, W. (2020). Pengaruh perencanaan pajak terhadap manajemen laba yang dimoderasi oleh penurunan tarif pajak (diskon pajak). Jurnal Ilmiah Akuntansi dan Manajemen, 16(1), 85–95. https://doi.org/10.31599/jiam.v16i1.116
Scott, W. R. (2015). Financial accounting theory (7th ed.). Pearson Education.
Silalahi, A. H., & Warokka, A. (2023). The Effects Of Corporate Governance, Managerial Ownership And Bonus Plan On Earnings Management: A Case Of Asean-3 Companies. Journal Of Sustainable Economics, 1(1), Article 1. Https://Doi.Org/10.32734/Jse.V1i1.12064
Subadriyah, S., Sa’diyah, M., & Murniati, M. (2020). Praktik Manajemen Laba: Sebuah Kajian Studi Hermeneutika. Jurnal Ekonomi Dan Bisnis, 23(2), 225–242.
Suandy, E. (2017). Perencanaan pajak. Salemba Empat.
Sugiyono. (2019). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
Suhartono, S., & Hendraswari, V. (2020). Analisis determinan perataan laba: Pendekatan indeks Eckel. Jurnal Akuntansi dan Pajak, 21(01). [Halaman tidak tersedia].
Tartono, C. L., Hidayat, A. A., & Haryono, L. (2021). Effect Of Tax Planning And Temporary Difference To Earnings Management.
Tax Justice Network. (2020). The state of tax justice 2020. https://taxjustice.net/
Watts, R. L., & Zimmerman, J. L. (1986). Positive accounting theory. Prentice Hall.
Pemerintah Republik Indonesia. (2020). Peraturan Pemerintah Pengganti Undang Undang No. 1 Tahun 2020 tentang Kebijakan Keuangan Negara dan Stabilitas Sistem Keuangan.
Pemerintah Republik Indonesia. (2021). Undang Undang No. 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (UU HPP).