PENGARUH SIKLUS HIDUP PERUSAHAAN TERHADAP PENGHINDARAN PAJAK DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING

Lestari, Trie and Eddy, Suranta and Pratana, Puspa Midiastuti and Fachruzzaman, Fachruzzaman (2020) PENGARUH SIKLUS HIDUP PERUSAHAAN TERHADAP PENGHINDARAN PAJAK DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING. Jurnal Akuntansi, Keuangan, dan Manajemen (Jakman), 1 (3). pp. 169-180. ISSN 2716-0807

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Abstract

This study aims to empirically prove the influence of the company’s life cycle on tax avoidance with earnings management as an intervening variable. Tax avoidance used ETR proxies and firm life cycle was proxied using an average sales growth of 5 years. The firm life cycle used the Dummy variable, valued at 1 classified growth stage and valued at 0 mature stages. Study sample of non-financial companies listed on the Indonesia Stock Exchange in 2010-2018. The sample selection method is Purposive Sampling method with 668 observations. Data analysis method with multiple regression analysis. The firm life cycle has an influence on tax avoidance, indicating companies that are in a mature life cycle will avoid lower taxes than companies that are in the growth stage. Regression results indicate that earnings management variable is a partial intervening/mediation variable (Partial Mediation), which indicates that the firm life cycle influences tax avoidance through earnings management.

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economy > Journal
Depositing User: Septi Septi
Date Deposited: 06 Jan 2022 08:06
Last Modified: 07 Jan 2022 02:47
URI: http://repository.unib.ac.id/id/eprint/23780

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