Analisis terhadap Agresivitas Pajak, Agresivitas Pelaporan Keuangan, Kepemilikan Keluarga, dan Tata Kelola Perusahaan di Indonesia
Muhammad Ridha dan Dwi Martani
Abstract
This research discusses the relationship of tax aggressiveness and financial reporting aggressiveness and the effect of family ownership and corporate governance towards tax aggressiveness and financial reporting aggressiveness. This research is using 101 firms (manufacture and non-maufacture) that are listed in Indonesian Stock Exchange from 2008-2012 period as sample and resulting 505 observations in total. This research shows a positive relationship between tax aggressiveness and financial reporting aggressiveness. The relationship shows that companies in Indonesia are not always faced with trade-off in tax management and financial reporting decision. Family ownership is proven to have a direct positive effect towards tax aggressiveness but no significant relationship towards financial reporting aggressiveness. It shows that non-tax costs are not significant to affect tax management decision. Meanwhile, corporate governance has no relationship neither with financial reporting aggressiveness nor with tax aggressiveness. A good corporate governance score doesn’t mean an effective corporate governance mechanism is implemented to restrict deviating behavior of managers in managing taxes and profit.
Keywords: Corporate Governance; Earnings Management; Family Ownership; Financial Reporting Aggresiveness; Tax Aggressiveness; Tax Management.
Dipresentasikan pada Simposium Nasional Akuntansi (SNA) XVII “Peranan Akuntan dalam Mewujudkan Pembangunan Berkelanjutan Melalui Pelaporan Terintegrasi”, Nusa Tenggara Barat, 24 – 27 September 2014, penyelenggara: Fakultas Ekonomi Universitas Mataram dan IAI-KAPd. Analisis Terhadap Agresivitas…