Taktik Pajak: Mengeksplorasi Hubungan Corporate Risk, Book Tax Differences, Tax Avoidance, dan Manajemen Laba

Abstract

This research aims to explore the influence of corporate risk, the difference between book tax and real tax (Book Tax Differences), as well as earnings management on tax avoidance in manufacturing companies on the Indonesia Stock Exchange for the 2019-2021 period. The research method used is quantitative with descriptive analysis, involving secondary data from the company's audited financial reports. The research population includes manufacturing companies listed on the Indonesia Stock Exchange, with a sample of 87 financial reports from 2019 to 2021. The results show that company risk has a significant effect on tax avoidance, while the difference between book taxes and real taxes does not have a significant effect. Earnings management has also been proven to have a significant effect on tax avoidance. Overall, corporate risk, book tax differences, and earnings management are simultaneously significantly related to tax avoidance in manufacturing companies. Manufacturing companies tend to reduce corporate risk and implement profit management strategies to effectively avoid taxes. The implication is that practitioners and policy makers can consider increasing transparency and supervision in tax regulations to reduce loopholes exploited by companies in an effort to avoid tax obligations.