STRATEGI PENGHINDARAN PAJAK DAN KUALITAS LAPORAN KEUANGAN: PERAN LEVERAGE SEBAGAI PEMODERASI

Authors

  • Reyhan Herwanda Politeknik Keuangan Negara STAN
  • Amrie Firmansyah Universitas Pembangunan Nasional Veteran Jakarta

Keywords:

Financial reporting quality, Leverage, Tax avoidance

Abstract

This study aims to determine the effect of tax avoidance on the quality of financial reporting using leverage as a moderating variable. In this study, the quality of financial reporting, as the dependent variable, uses the Beneish M-Score, and tax avoidance, as the independent variable, uses the effective tax rate (ETR). The sample of this study uses manufacturing companies listed on the Indonesia Stock Exchange from 2021-2023. Using purposive sampling, this study uses 19 companies with 57 observations. This study uses a quantitative approach with multiple linear regression analysis for panel data. The results show that tax avoidance positively affects financial reporting quality, and leverage weakens the positive effect of tax avoidance on the quality of financial reporting. This study recommends that accounting standard setters create standards that can prevent the practice of manipulating financial statements.

Published

28-04-2024

How to Cite

Herwanda, R., & Firmansyah, A. (2024). STRATEGI PENGHINDARAN PAJAK DAN KUALITAS LAPORAN KEUANGAN: PERAN LEVERAGE SEBAGAI PEMODERASI. APSSAI ACCOUNTING REVIEW, 4(1), 86–99. Retrieved from https://apar.apssai.org/index.php/apar/article/view/110

Issue

Section

Articles