Melola Discovery

← Melola Discovery

Jurnal

The Real Earnings Management and Tax Aggressiveness in Indonesia

Accounting Analysis Journal · Vol. 12 No. 3 (2024) · hlm. 216–225

DOI
10.15294/aaj.v12i3.76515
ISSN
2502-6216, 2252-6765
Terbit
2024-03-20
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

Purpose: This research aimed to examine the effect of real earnings management on tax aggressiveness. Method: The study used a quantitative approach using secondary data from the manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2021. The sampling technique used is the purposive sampling method and the analysis technique used is multiple linear regression using SPSS 25 software. Findings: The findings of this study indicate that real earnings management significantly negatively affected tax aggressiveness. Variable control profitability significantly positively affected tax aggressiveness. Whereas variable control leverage does not affect tax aggressiveness. Moreover, variable size significantly positively affected tax aggressiveness. Novelty: The study uses real earnings management as an independent variable instead of accrual earnings management, which has been commonly used in previous studies. Real earnings management is considered effective in a company’s earnings management strategy because it manipulates data related to day-to-day operation activity of the company. Keywords: Real Earnings Management; Tax Aggressiveness; Profitability; Leverage; Firm Size

Jaringan kolaborasi para penulis

35 penulis · 113 tautan kepenulisan bersama

Arahkan kursor atau ketuk sebuah nama untuk menyorot rekan penulisnya. Klik dua kali untuk membuka halaman penulis.

  • State University of Semarang
  • Afiliasi tidak diketahui
  • Organisasi berbeda
  • Organisasi sama
  • Afiliasi tidak diketahui
  • Garis lebih tebal = lebih banyak artikel bersama · lingkaran lebih besar = lebih banyak artikel
Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Fitrarena Widhi RizkyanaAfiliasi tidak diketahui2
Prabowo Yudo JayantoAfiliasi tidak diketahui2
Hasan MukhibadAfiliasi tidak diketahui2
Linda AgustinaAfiliasi tidak diketahui2
Trisni SuryariniAfiliasi tidak diketahui2
Alda Permata SariAfiliasi tidak diketahui1
Leny OktavianawatiAfiliasi tidak diketahui1
Istiqomah IstiqomahAfiliasi tidak diketahui1
Arina AdilaAfiliasi tidak diketahui1
Hamzah GymnastiarAfiliasi tidak diketahui1
M AkmalAfiliasi tidak diketahui1
Retnoningrum HidayahAfiliasi tidak diketahui1
Dhini SuryandariAfiliasi tidak diketahui1
I N KayatiAfiliasi tidak diketahui1
Fian Tri RohmahAfiliasi tidak diketahui1
Anwar ZahidAfiliasi tidak diketahui1
Meilani Intan PertiwiAfiliasi tidak diketahui1
Tri Susilo Wahyu AjiAfiliasi tidak diketahui1
Kiswanto -Afiliasi tidak diketahui1
Tri Hutami WardoyoAfiliasi tidak diketahui1
Caraka HadiAfiliasi tidak diketahui1
Adi UmaryantoAfiliasi tidak diketahui1
Indah AnisykurlillahAfiliasi tidak diketahui1
Teguh Hardi RaharjoAfiliasi tidak diketahui1
Ahmad NurkhinAfiliasi tidak diketahui1
KusumantoroAfiliasi tidak diketahui1
WidiyantoAfiliasi tidak diketahui1
SulhadiAfiliasi tidak diketahui1
Ardhana Reswari Hasna PratistaAfiliasi tidak diketahui1
Tihana Tyan Zahrotuddinia TauhidaAfiliasi tidak diketahui1
Sucihatiningsih Dian Wisika PrajantiState University of Semarang1
Siti MahromahAfiliasi tidak diketahui1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 5 Nov 2026.
Metadata asli (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">The Real Earnings Management and Tax Aggressiveness in Indonesia</dc:title>
	<dc:creator>Hajawiyah, Ain</dc:creator>
	<dc:creator>Perdana, Anugrah Rinata</dc:creator>
	<dc:creator>Wahyuningrum, Indah Fajarini Sri</dc:creator>
	<dc:description xml:lang="en-US">Purpose: This research aimed to examine the effect of real earnings management on tax aggressiveness.
Method: The study used a quantitative approach using secondary data from the manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2021. The sampling technique used is the purposive sampling method and the analysis technique used is multiple linear regression using SPSS 25 software.
Findings: The findings of this study indicate that real earnings management significantly negatively affected tax aggressiveness. Variable control profitability significantly positively affected tax aggressiveness. Whereas variable control leverage does not affect tax aggressiveness. Moreover, variable size significantly positively affected tax aggressiveness.
Novelty: The study uses real earnings management as an independent variable instead of accrual earnings management, which has been commonly used in previous studies. Real earnings management is considered effective in a company’s earnings management strategy because it manipulates data related to day-to-day operation activity of the company.
Keywords:&amp;nbsp;Real Earnings Management; Tax Aggressiveness; Profitability; Leverage; Firm&amp;nbsp;Size</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2024-03-20</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/76515</dc:identifier>
	<dc:identifier>10.15294/aaj.v12i3.76515</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 12 No 3 (2023); 216-225</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/76515/26496</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2023 Accounting Analysis Journal</dc:rights>
</oai_dc:dc>