THE EFFECT OF TAX AGGRESSIVENESS AND PROFITABILITY ON ACCOUNTING FRAUD
Case Study on Food & Beverage Sector Companies Listed on the Indonesia Stock Exchange 2017-2021
Keywords:
Tax Aggressiveness, Profitability, Accounting Fraud
Abstract
Fraud is a deliberate attempt to use the rights of others for personal gain. Accounting fraud is a misstatement that arises from fraud in financial reporting, namely a misstatement or intentional omission of amounts or disclosures in financial statements to deceive users of financial statements. This research was conducted to determine the effect of Tax Aggressiveness and Profitability on Accounting Fraud.
The research objects used in this study are companies in the manufacturing sector that are listed on the Indonesia Stock Exchange from 2017 to 2021. The number of samples used in this study are 120 firm-years. Tax Aggressiveness Variable is measured using CETR, Profitability is measured using ROA and Accounting Fraud is measured using the Beneish M Score Method. Logistic regression was used to test the hypothesis.
The results of this study indicate that tax aggressiveness has a positive effect on accounting fraud. While profitability has a negative effect on accounting fraud.
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References
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Widarjo, W., & Setiawan, D. (2009). Pengaruh rasio keuangan terhadap kondisi financial distress perusahaan otomotif. Jurnal Bisnis Dan Akuntansi, 11(2), 107–119.
Yaqoub, M., Hamad, S., Alhammadi, H., ElKelish, W. W., Abdalla, Y. A., & Hussain, A. (2023). Understanding accounting fraud motivation, protection procedures, and firms’ performance: External auditors’ perspective. Corporate Governance and Organizational Behavior Review, 7(3), 19–26. https://doi.org/10.22495/cgobrv7i3p2
Zaki, M., & Islahuddin, M. S. (2017). Pengaruh profitabilitas, leverage keuangan dan ukuran perusahaan terhadap harga saham (studi pada perusahaan manufaktur yang terdaftar di bursa efek indonesia periode 2005-2014). Jurnal Administrasi Akuntansi: Program Pascasarjana Unsyiah, 6(3).
Amara, I., Amar, A. B., & Jarboui, A. (2013). Detection of fraud in financial statements: French companies as a case study. International Journal of Academic Research in Accounting, Finance and Management Sciences, 3(3), 40–51.
Ardiryanti, S., Helmy, H., & Mulyani, E. (2022). Agresivitas Pajak dan Kecurangan AkuntansiAgresivitas Pajak dan Kecurangan Akuntansi. JURNAL EKSPLORASI AKUNTANSI, 4(1), 59–73. https://doi.org/10.24036/jea.v4i1.448
Ayuni, N. L. P. A. (2022). Pengaruh Sistem Pengendalian Intern, Moralitas Dan Kesesuaian Kompensasi Terhadap Kecenderungan Kecurangan AkuntansI. Hita Akuntansi Dan Keuangan, 3(2), 222–241. https://doi.org/10.32795/hak.v3i2.2786
Burton, H. A., & Tanyi, P. N. (2020). Financial Statement Aggressiveness Related to Tax Accounts and Tax-Related Accounting Misstatements. Accounting and the Public Interest, 19(1), 83–112. https://doi.org/10.2308/apin-52544
business-indonesia.org. (2023). Indonesia’s F&B sector to continue to grow in 2023, 2024. https://business-indonesia.org/news/indonesia-s-f-b-sector-to-continue-to-grow-in-2023-2024
Fimanaya, F., & Syafruddin, M. (2014). Analisis faktor-faktor yang mempengaruhi kecurangan laporan keuangan (Studi empiris pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia tahun 2008-2011). Diponegoro Journal of Accounting, 397–407.
Firdausya, S., & Parasetya, M. T. (2020). Analisis Rasio Keuangan dalam Mendeteksi Kecurangan Laporan Keuangan pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2017–2019. Diponegoro Journal of Accounting, 10(4).
Frank, M. M., Lynch, L. J., & Rego, S. O. (2009). Tax reporting aggressiveness and its relation to aggressive financial reporting. The Accounting Review, 84(2), 467–496.
Hanafi, M. M., & Halim, A. (2005). Analisis laporan keuangan, edisi kedua. Yogyakarta: AMP YKPN.
Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2–3), 127–178. https://doi.org/10.1016/j.jacceco.2010.09.002
Hashim, H. A., Ariff, A. M., & Amrah, M. R. (2016). Accounting irregularities and tax aggressiveness. International Journal of Economics, Management and Accounting, 24(1), 1–14.
Jensen, M. C., & Meckling, W. H. (2019). Theory of the firm: Managerial behavior, agency costs and ownership structure. In Corporate governance (pp. 77–132). Gower.
Loya, E. S., & Rahmawati, C. H. T. (2022). The Influence Of Liquidity And Profitability On Stock Prices Of Food And Beverage Companies Listed In Indonesia Stock Exchange. Jurnal Ilmiah Manajemen Dan Bisnis, 8(2), 203. https://doi.org/10.22441/jimb.v8i2.14822
Manahara, S. J., & Sumarta, R. (2021). Factors Affecting Tax Avoidance In Manufacturing Companies Listed In Idx.
Milasari, W., & Ratmono, D. (2019). Pendeteksian Fraudulent Financial Reporting (FFR) Menggunakan Rasio-Rasio Keuangan. Diponegoro Journal of Accounting, 8(1).
money.kompas.com. (2014). Coca-Cola Diduga Akali Setoran Pajak. https://money.kompas.com/read/2014/06/13/1135319/Coca-Cola.Diduga.Akali.Setoran.Pajak
Murphy, C. B. (2024). Financial Statements: List of Types and How to Read Them. Investopedia. https://www.investopedia.com/terms/f/financial-statements.asp
Olivia, I., & Dwimulyani, S. (2019). Pengaruh thin capitalization dan profitabilitas terhadap penghindaran pajak dengan kepemilikan institusional sebagai variabel moderasi. 2–54.
Ozcan, A. (2016). Firm characteristics and accounting fraud: A multivariate approach.
Pohan, C. A. (2013). Manajemen perpajakan. Gramedia Pustaka Utama.
Rachmawati, N. A., Utama, S., Martani, D., & Wardhani, R. (2023). Complementary level of financial and tax aggressiveness and the impact on cost of debt: A cross-country study. South African Journal of Accounting Research, 37(3), 161–176. https://doi.org/10.1080/10291954.2022.2143226
Sari, N. K. R. Y. (2022). Pengaruh Efektivitas Pengendalian Internal, Ketaatan Aturan Akuntansi, Dan Kesesuaian Kompensasi Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi Pada Lembaga Perkreditan Desa Sekecamatan Kerambi. Hita Akuntansi Dan Keuangan, 3(2), 297–306. https://doi.org/10.32795/hak.v3i2.2811
Satia Pratama, M. A., & Segarawasesa, F. S. (2023). Faktor Yang Mempengaruhi Kecenderungan Kecurangan Akuntansi Pada Puskesmas Di Kota Yogyakarta. Jurnal Maneksi, 12(1), 75–83. https://doi.org/10.31959/jm.v12i1.1355
Sukotjo, C., & Soenarno, Y. N. (2018). Tax aggressiveness, accounting fraud, and annual report readability. Journal of Finance and Economics, 6(2), 38–42.
Valaskova, K., & Fedorko, R. (2021). Beneish M-score: A measure of fraudulent financial transactions in global environment? SHS Web of Conferences, 92, 02064. https://doi.org/10.1051/shsconf/20219202064
Wahyuni, N. M. T., & Samtika Putra, I. P. D. (2022). Pengaruh Sistem Pengendalian Internal, Sistem Kompensasi, Perilaku Tidak Etis, Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi. Hita Akuntansi Dan Keuangan, 3(1), 386–398. https://doi.org/10.32795/hak.v3i1.2314
Widarjo, W., & Setiawan, D. (2009). Pengaruh rasio keuangan terhadap kondisi financial distress perusahaan otomotif. Jurnal Bisnis Dan Akuntansi, 11(2), 107–119.
Yaqoub, M., Hamad, S., Alhammadi, H., ElKelish, W. W., Abdalla, Y. A., & Hussain, A. (2023). Understanding accounting fraud motivation, protection procedures, and firms’ performance: External auditors’ perspective. Corporate Governance and Organizational Behavior Review, 7(3), 19–26. https://doi.org/10.22495/cgobrv7i3p2
Zaki, M., & Islahuddin, M. S. (2017). Pengaruh profitabilitas, leverage keuangan dan ukuran perusahaan terhadap harga saham (studi pada perusahaan manufaktur yang terdaftar di bursa efek indonesia periode 2005-2014). Jurnal Administrasi Akuntansi: Program Pascasarjana Unsyiah, 6(3).
Published
2024-03-28
How to Cite
Umiyati, I., Mulyati, S., & Nandini, R. (2024). THE EFFECT OF TAX AGGRESSIVENESS AND PROFITABILITY ON ACCOUNTING FRAUD. ACCRUALS (Accounting Research Journal of Sutaatmadja), 8(01). https://doi.org/10.35310/accruals.v8i01.1232
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This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
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