PENGARUH MANAJEMEN LABA RIIL DAN PERATAAN LABA TERHADAP PENGHINDARAN PAJAK DENGAN ESG SEBAGAI PEMODERASI

Badruzzuhad, Muhammad Taufiq (2024) PENGARUH MANAJEMEN LABA RIIL DAN PERATAAN LABA TERHADAP PENGHINDARAN PAJAK DENGAN ESG SEBAGAI PEMODERASI. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

This study aims to empirically investigate the effect of real earnings management activities and income smoothing on tax avoidance and the role of ESG performance in moderating these effects. The analysis was conducted on 74 non-financial companies listed on the stock exchanges of ASEAN-5 countries (Indonesia, Malaysia, Philippines, Singapore and Thailand). A total of 592 observations were obtained by using the purposive sampling method for the sample selection, with a study period of 8 years (2015 to 2022). The test in this study was done using the multiple linear regression method. The results of this study are real earnings management negatively affects tax avoidance, while income smoothing does not affect tax avoidance. Moreover, firm's ESG performance plays a role in weakening the negative effect of real earnings management on tax avoidance. However, the firm's ESG performance fails to moderate the effect of income smoothing on tax avoidance. This study has several contributions: it provides additional literature for further research, it provides empirical evidence for investors to use ESG as an additional indicator when considering investment decisions, and it should be considered in policy formulation by the government, in this case the tax authority and the capital market authority. Penelitian ini bertujuan untuk menguji secara empiris pengaruh aktivitas manajemen laba riil dan perataan laba terhadap penghindaran pajak serta peran kinerja ESG dalam memoderasi pengaruh tersebut. Analisis dalam penelitian ini dilakukan terhadap 74 perusahaan non finansial yang kantor pusatnya terdaftar di bursa efek negara ASEAN-5 (Indonesia, Malaysia, Filipina, Singapura, dan Thailand). Pemilihan sampel menggunakan metode purposive sampling dengan periode penelitian 8 tahun (2015 s.d. 2022) sehingga diperoleh 592 observasi. Adapun pengujian pada penelitian ini menggunakan metode regresi linear berganda. Hasil penelitian ini adalah aktivitas manajemen laba riil berpengaruh negatif terhadap penghindaran pajak, sedangkan perataan laba tidak memiliki pengaruh terhadap upaya penghindaran pajak perusahaan. Selain itu, kinerja ESG perusahaan berperan dalam memperlemah pengaruh negatif manajemen laba riil terhadap penghindaran pajak. Namun, kinerja ESG perusahaan tidak berhasil memoderasi pengaruh perataan laba terhadap penghindaran pajak yang dilakukan oleh perusahaan. Penelitian ini memiliki beberapa kontribusi yaitu menjadi tambahan literatur bagi penelitian selanjutnya, memberikan bukti empiris bagi investor mengenai penggunaan ESG sebagai indikator tambahan dalam mempertimbangkan keputusan berinvestasi, dan dapat menjadi pertimbangan dalam penyusunan kebijakan oleh pemerintah dalam hal ini otoritas pajak dan otoritas pasar modal.

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