Earning Quality and Tax Planning: Evidence on Indonesia Listed Company

Trisanti, Theresia (2019) Earning Quality and Tax Planning: Evidence on Indonesia Listed Company. Jurnal Manajemen dan Kewirausahaan, 21 (2). pp. 1-10. ISSN 1411-1438 print / ISSN 2338-8234 online

[img] Text
Turnitin Result.pdf

Download (2MB)
[img] Text
Korespondensi Paper.pdf

Download (37kB)
[img] Text
Earning Quality And Tax Planning Evidence On Indonesia Listed Company.pdf - Published Version

Download (348kB)
[img] Text
Peer Review.pdf

Download (378kB)
Official URL: https://jurnalmanajemen.petra.ac.id/index.php/man/...

Abstract

This study aims to determine the effect of tax planning, profit growth and firm size on earnings quality and also to test the effect of tax planning as moderating variable to influence of profit growth, size and earnings quality. This research is different from previous research, the difference is that this research use tax planning as a moderation so that it can see whether tax planning can strengthen or weaken the influence of profit growth and firm size on earnings quality.The data used is secondary data from Indonesian listed manufacturing companies, hypothesis testing using regression model with partial least square test. This study shows that profit growth directly affects earnings quality and firm size does not affect earnings quality, but after being moderated by tax planning the size of the company has a significant effect on earnings quality. This research finding add understanding in assessing earnings quality with the influence of tax planning so that it can be used as a decision-making consideration. The implication of this research for investors is that the more often companies do tax planning, the company will reduce the quality of earnings.

Item Type: Article
Uncontrolled Keywords: profit growth, company size, profit quality and tax planning
Subjects: AKUNTANSI > Pajak
Divisions: Dosen STIE YKPN > Artikel > Jurnal
Depositing User: Pustakawan STIE YKPN
Date Deposited: 12 Aug 2021 08:06
Last Modified: 29 Oct 2021 06:32
URI: http://repository.stieykpn.ac.id/id/eprint/1272

Actions (login required)

View Item View Item