PENGARUH CORPORATE TAX RATE CUTS TERHADAP COST BEHAVIOUR DAN CREATIVE ACCOUNTING DI MASA PANDEMI COVID-19 DI INDONESIA (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2020) - Afdar Hafidzin Faturohman, - (2021)
Penelitian ini bertujuan untuk mengetahui pengaruh corporate tax rate cuts terhadap cost behaviour dan creative accounting di masa pandemi Covid-19 pada perusahaaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2020. Metode penelitian dalam penelitian ini adalah metode eksplanasi. Metode pengambilan sampel dalam penelitian ini menggunakan metode simple random sampling dan diperoleh 130 perusahaan dengan tambahan 10 perusahaan sehingga total menjadi 140 perusahaan yang dijadikan sampel. Data sekunder diperoleh dari laporan tahunan perusahaan manufaktur selama periode 2020 dari situs web Indonesia Stock Exchange. Teknik analisis data penelitian ini menggunakan analisis regresi linear sederhana dengan pengujian hipotesis menggunakan uji t (parsial) dan koefisien determinasi dengan bantuan software IBM SPSS versi 25. Hasil penelitian ini membuktikan hipotesis bahwa (1) corporate tax rate cuts berpengaruh positif dan signifikan terhadap cost behaviour, yang berarti adanya insentif pajak berupa potongan tarif pajak perusahaan akan meningkatkan terjadinya perilaku biaya sticky cost; (2) corporate tax rate cuts berpengaruh positif dan signifikan terhadap creative accounting, yang berarti adanya insentif pajak berupa potongan tarif pajak perusahaan akan meningkatkan tindakan creative accounting. Penelitian ini diharapkan dapat menambah wawasan dalam ilmu pengetahuan khususnya bidang akuntansi dan perpajakan. This study aims to determine the influence of corporate tax rate cuts on cost behaviour and creative accounting during the Covid-19 pandemic on manufacturing companies listed on the Indonesia Stock Exchange in 2020. The research method in this study is the explantation method. Sampling method in this study using simple random sampling method and obtained 130 companies with an additional 10 companies so that the total to 140 companies that are sampled. Secondary data obtained from the annual report of manufacturing companies during the period 2020 from the Website of indonesia Stock Exchange. This research data analysis technique uses simple linear regression analysis with hypothesis using t test (partial) test and determination coefficient with the help of IBM SPSS software version 25. The results of this study prove the hypothesis that (1) corporate tax rate cuts have a positive and significant effect on cost behaviour, which means that tax incentives in the form of corporate tax rate deductions will increase the occurrence of sticky cost behavior; (2) corporate tax rate cuts have a positive and significant effect on creative accounting, which means that tax incentives in the form of corporate tax rate deductions will increase creative accounting actions. This research is expected to add insight in science, especially in the field of accounting and taxation.