PENGARUH AGRESIVITAS PELAPORAN KEUANGAN TERHADAP AGRESIVITAS PAJAK: DAMPAK PENERAPAN MANDATORY DISCLOSURE RULES (Studi Pada Negara-Negara Anggota G-20) - Rezza Regia Sugandi, - (2019)
PENGARUH AGRESIVITAS PELAPORAN KEUANGAN TERHADAP AGRESIVITAS PAJAK: DAMPAK PENERAPAN MANDATORY DISCLOSURE RULES (STUDI PADA NEGARA-NEGARA ANGGOTA G-20) Oleh: Rezza Regia Sugandi 1501335 Dosen Pembimbing: Dr. Ida Farida Adi Prawira, S.E., M.Si. Penelitian ini bertujuan untuk meneliti pengaruh agresivitas pelaporan keuangan terhadap agresivitas pajak serta meneliti perbedaan perilaku agresivitas pajak antara negara yang belum dan telah menerapkan mandatory disclosure rules. Penelitian ini menggunakan data yang bersumber dari laporan keuangan 54 perusahaan manufaktur yang terpilih berdasarkan tehnik analisis purposive sampling, dimana perusahaan-perusahaan tersebut berasal dari 5 negara anggota G-20. Metode analisis data yang digunakan adalah regresi data panel dan uji beda t-test sampel independen. Hasil penelitian menunjukan bahwa agresivitas pelaporan keuangan berpengaruh terhadap agresivitas pajak dan tidak terdapat perbedaan perilaku agresivitas pajak antara negara yang belum dan telah menerapkan mandatory disclosure rules. Hasil penelitian ini juga menunjukan bahwa agresivias pelaporan keuangan mulai rutin menyertai agresivitas pajak. Kata Kunci: agresivitas pajak, manajemen laba, diskresi akrual, effective tax rate, mandatory disclosure rules. THE EFFECT OF AGGRESSIVE FINANCIAL REPORTING ON TAX AGGRESSIVENESS: THE IMPACT OF MANDATORY DISCLOSURE RULES (STUDY IN G-20 COUNTRIES) By: Rezza Regia Sugandi 1501335 Advisor: Dr. Ida Farida Adi Prawira, S.E., M.Sc. This study aims to examine the effect of aggressive financial reporting on tax aggressiveness and examine the differences in the behavior of tax aggressiveness between countries that have not and have implemented mandatory disclosure rules. This study uses data from financial statements of 54 manufacturing companies selected based on purposive sampling techniques analysis, where the companies come from 5 member of G-20 countries. Analysis method used is panel regression and independent sample t-test. The results showed that the aggressive financial reporting affects the tax aggressiveness and there is no difference in the behavior of tax aggressiveness between countries that have not and have implemented mandatory disclosure rules. The results of this study also showed that financial reporting aggression began to routinely accompany tax aggressiveness. Keywords: tax aggressiveness, earnings management, accrual discretion, effective tax rate, mandatory disclosure rules.