Analysis of the Impact of Earnings Management and Sustainability Report on Tax Aggressiveness

Rando Winanto, Tejan Dayyan Armazy, Silvi Serawati, Indra Pahala, P. Wahono
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Abstract

This study aims to identify the impact of Earnings Management and Sustainability Report on Tax Aggressiveness. The research method used in this study is quantitative. The subjects in this study used a sample of 3 (three) manufacturing companies that have been registered and licensed on the Indonesia Stock Exchange. The data collection method uses sustainability report records and annual financial reports uploaded to the Indonesia Stock Exchange and sustainability reports that can be downloaded from the company's website for the 2018-20 22 analysis period. The data analysis method used in this study is the regression test using SPSS Version 22 to process and analyze the data. The value of the Earning Management variable (X 1 ) has a T value of 4.505 and is greater than the 5% significance value of 2.178. In addition, the test on the Earning Management variable (X 1 ) shows a value of -4.505. This indicates that an increase in earnings management efficiency can significantly decrease Tax Aggressiveness by 450.5%. However, the Sustainability Report (X 2 ) does not significantly affect Tax Aggressiveness with a test value of 0.313 smaller than the 5% significance value of 2.178, indicating that for every 1% increase in Sustainability Report, there is a 31.3% increase in the value of Tax Aggressiveness.
盈利管理和可持续发展报告对税收积极性的影响分析
本研究旨在确定盈利管理和可持续发展报告对税收积极性的影响。本研究采用定量研究方法。本研究的对象是在印尼证券交易所注册并获得许可的 3 家制造业公司。数据收集方法使用上传到印尼证券交易所的可持续发展报告记录和年度财务报告,以及可从公司网站下载的2018-20 22年分析期的可持续发展报告。本研究采用的数据分析方法是使用 SPSS 22 版进行回归检验,对数据进行处理和分析。收益管理变量(X 1 )的 T 值为 4.505,大于 5%的显著性值 2.178。此外,收益管理变量(X 1 )的检验值为-4.505。这表明,收益管理效率的提高可使税收积极性显著降低 450.5%。然而,可持续发展报告(X 2 )对税收积极性的影响并不显著,其检验值为 0.313,小于 5%的显著性值 2.178,这表明可持续发展报告每增加 1%,税收积极性值就会增加 31.3%。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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