Wilson Wilson, Latersia Br. Gurusinga, Juliandi Sahputra

Pengaruh Pajak Tangguhan dan Penghindaran Pajak terhadap Manajemen Laba pada Perusahaan Manufaktur Subsektor Industri Dasar dan Kimia Tahun 2019-2023

Introduction

Pengaruh pajak tangguhan dan penghindaran pajak terhadap manajemen laba pada perusahaan manufaktur subsektor industri dasar dan kimia tahun 2019-2023. Mengkaji pengaruh pajak tangguhan dan penghindaran pajak terhadap manajemen laba perusahaan manufaktur industri dasar & kimia 2019-2023. Hasil: tidak ada efek signifikan.

Abstract

This study aims to determine the effect of deferred tax and tax avoidance on earnings management. The object of this research is companies in the Basic and Chemical Industry sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, with an observation period of five years. A total of 26 companies were selected as samples using purposive sampling technique. Data analysis was conducted using classical assumption tests and hypothesis testing. The results show that partially, deferred tax has no effect and is not significant on earnings management, and tax avoidance has a negative but not significant effect on earnings management. Simultaneously, the variables of deferred tax and tax avoidance have no effect and are not significant on earnings management. The coefficient of determination value obtained is 0.016, which means that earnings management is influenced by deferred tax and tax avoidance variables by 0.16%, while the remaining 99.84% is influenced by other factors outside this research model, such as profitability, solvency, and others.

Review

This study tackles a highly relevant topic in financial accounting, examining the influence of deferred tax and tax avoidance on earnings management within Indonesian manufacturing companies. The clear objective, focusing on the Basic and Chemical Industry sub-sector listed on the IDX over a five-year period (2019-2023), provides a specific and interesting empirical setting. The authors have outlined a standard quantitative methodology, including purposive sampling for selecting 26 companies and the application of classical assumption tests and hypothesis testing, which suggests a structured approach to data analysis. However, the reported findings present a significant challenge. The abstract consistently indicates that both deferred tax and tax avoidance, whether examined partially or simultaneously, demonstrate no significant effect on earnings management. Furthermore, the extremely low coefficient of determination (R-squared of 0.016) implies that the independent variables explain a mere 0.16% of the variation in earnings management, leaving the vast majority (99.84%) to other unmodeled factors. While non-significant results are valid, this exceptionally weak explanatory power calls for a more profound discussion on why these established financial variables appear to have such a negligible impact in this particular context. To significantly strengthen the paper, the authors should delve deeper into interpreting the implications of their non-significant findings and the very low R-squared. This includes critically evaluating the chosen proxies for each variable and considering if they adequately capture the underlying constructs, or if alternative measurement approaches might be more appropriate. Future research could benefit from incorporating additional contextual variables, such as corporate governance quality, firm size, leverage, or specific industry regulatory factors, which are known to influence earnings management. Providing a more nuanced discussion contrasting these findings with existing literature, particularly within emerging markets, would also enrich the study's contribution and guide subsequent investigations into the complex drivers of earnings management in the Indonesian manufacturing sector.

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