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"Penelitian ini bertujuan menguji pengaruh book-tax differences dan struktur kepemilikan terhadap relevansi laba. Book-tax differences dibagi menjadi normal dan abnormal book tax differences. Struktur kepemilikan yang diuji adalah kepemilikan keluarga dan kepemilikan institusional. Hasil penelitian menunjukkan normal book tax differences tidak mempengaruhi relevansi laba, abnormal book tax differences signifikan berpengaruh negatif terhadap relevansi laba, kepemilikan keluarga dan institusional berpengaruh positif terhadap relevansi laba.

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This study aimed to test the influence of book tax differences and family ownership structure on value relevance of earning. Book tax differences are seperated to be normal and abnormal book tax differences. Firm ownership structure that to be tested is family ownership and institutional ownership.

The results show that normal book tax differences do not have influence to value relevance of earning. Abnormal book tax differences have significant negative influence to value relevance of earning. Family ownership and institutional ownership have significant positive influence to value relevance of earning."

"ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh struktur kepemilikan dalam perusahaan terhadap relevansi nilai informasi akuntansi yang ditunjukkan oleh nilai laba dan nilai buku. Struktur kepemilikan tersebut dilihat lebih spesifik dalam kepemilikan yang terkonsentrasi dalam perusahaan, kemudian penelitian ini juga melihat identitas dari pemilik perusahaan yaitu keluarga dan institusi dalam mempengaruhi relevansi nilai laba dan nilai buku. Data untuk penelitian ini berasal dari perusahaan yang terdaftar di Bursa Efek Indonesia dalam kurun waktu 2011-2012. Hasil penelitian ini menunjukkan bahwa kepemilikan terkonsentrasi berhubungan positif dengan relevansi nilai laba dan nilai buku, begitu pula dengan kepemilikan keluarga dan kepemilikan institusional, meski tingkat signifikansi pengaruh kepemilikan keluarga menurun untuk relevansi nilai laba.

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ABSTRACTThis study aimed to test the Influence of ownership structure on the value relevance ofaccounting information which is reflected by earnings and book value. The ownershipstructured is measured by concentrated ownership in a company, and then we identify the identity of the owner whether it is family or institution. This study using data fromcompany that listed in Indonesia Stock Exchange, especially manufactured company, and we use period of 2009-2013. The result suggest that ownership concentration have a positive relation with value relevance of earning and book value, also family ownership and institutional ownership, they have positive relation. Although the significance level of family ownership are lower."

"Penelitian ini menganalisis pengaruh temporary book tax differences terhadap future earning changes yang terdiri dari future changes in pre-tax earnings dan future changes in tax expense dengan manajemen laba sebagai variabel pemoderasi. Penelitian ini menguji 686 observasi untuk sub sampel pengujian jangka pendek dan 430 observasi untuk sub sampel pengujian jangka panjang dengan menggunakan regresi data panel. Berdasarkan pengujian disimpulkan bahwa temporary book tax differences berpengaruh negatif terhadap future earnings changes jangka pendek. Berdasarkan pengujian diketahui juga bahwa manajemen laba tidak terbukti memoderasi pengaruh temporary book-tax differences terhadap future earnings changes.

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This study analyzes the influence of temporary book tax differences toward future earnings which consists of future changes in pre tax earnings and future changesin tax expense with earnings management changes as moderating variables. This study examined 686 observations for the sub sample testing of short term and 430 observations for sub sample testing of long term using panel data regression. Based on testing concluded that there is negative influence of temporary tax book differences toward future earnings changes in short term but earnings management doesn rsquo t affect on the influence of book tax differences toward future earnings."

"Penelitian ini dilakukan untuk menguji dan menganalisis pengaruh struktur kepemilikan perusahaan, manajemen laba, dan tata kelola perusahaan terhadap penghindaran pajak, serta untuk mencari tau apakah terdapat efek moderasi dari tata kelola perusahaan terhadap pengaruh struktur kepemilikan perusahaan, dan manajemen laba pada penghindaran pajak. Sampel yang digunakan dalam penelitian ini adalah 68 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2011 sampai dengan tahun 2013 dengan total observasi sebanyak 204 perusahaan. Hasil dari penelitian ini, yaitu pertama, struktur kepemilikan perusahaan tidak terbukti mempengaruhi penghindaran pajak. Kedua, manajemen laba berpengaruh positif terhadap penghindaran pajak. Ketiga, tata kelola perusahaan yang baik berpengaruh negatif terhadap penghindaran pajak. Keempat, terdapat efek moderasi dari tata kelola perusahaan yang baik yang memperlemah pengaruh positif manajemen laba terhadap penghindaran pajak. Terakhir, tidak terdapat efek moderasi dari tata kelola perusahaan yang baik terhadap pengaruh struktur kepemilikan perusahaan pada penghindaran pajak.

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This research aims to analyze the effect of corporate ownership, earnings management, and corporate governance on tax avoidance. This study also examines moderating effects of corporate governance on the impact of corporate ownership, and earnings management on tax avoidance. Sample used are 68 manufacturing companies listed in Indonesia Stock Exchange for period of 2011 until 2013 with total observation of 204 firms.

The results of this research are: first, corporate ownership has no effect on tax avoidance. Second, earnings management have a positive effect on tax avoidance. Third, good corporate governance practice have a negative effect on tax avoidance. Fourth, there is a moderating effect of good corporate governance on the positive effect of earnings management on tax avoidance. And last, there is no moderating effect of good corporate governance on the positive effect of corporate ownership on tax avoidance."

"Penelitian ini bertujuan untuk menguji pengaruh large positive abnormal book-tax differences (LPABTD) terhadap persistensi laba dan earnings response coefficient (ERC). Penelitian ini menggunakan data panel unbalanced untuk perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia dari tahun 2006-2011. Penulis memprediksi dan menemukan bahwa perusahaan dengan LPABTD memiliki persistensi laba dan persistensi akrual yang lebih rendah dibandingkan perusahaan dengan large positive normal book-tax differences (LPNBTD). Konsisten dengan hasil tersebut, penulis juga menemukan bahwa ERC dan accrual response coefficient (ARC) untuk perusahaan dengan LPABTD lebih rendah dibandingkan perusahaan dengan LPNBTD.

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The purpose of this study is to analyze the effect of large positive abnormal book-tax differences (LPABTD) on earnings persistence and earnings response coefficient (ERC). This study uses unbalanced panel data of listed companies in Indonesia Stock Exchange from 2006-2011. I predict and find that firms with LPABTD exhibit lower earnings and accruals persistence than do other firms with large positive normal book-tax differences (LPNBTD). Consistent with the results, I also find that ERC and accrual response coefficient (ARC) are lower for firms with LPABTD than for firms with LPNBTD."

"Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan asing terhadap nilai perusahaan dan praktik manajemen laba, dengan mempertimbangkan peran penunjukan komisaris independen. Kepemilikan asing diidentifikasi sebagai variabel independen, sedangkan nilai perusahaan dan manajemen laba diukur sebagai variabel dependen. Penelitian ini juga mempertimbangkan peran persentase komisaris independen sebagai variabel mediasi yang mendukung mekanisme pengawasan untuk meningkatkan nilai perusahaan dan mengurangi potensi praktik manajemen laba. Metodologi penelitian ini menggunakan data keuangan perusahaan yang terdaftar di pasar modal pada sektor manufaktur dengan teknik analisis regresi melalui two stage least square, logit regressiondan path analysis sebagai alat utama untuk menguji hubungan antarvariabel. Sampel penelitian melibatkan perusahaan-perusahaan yang terdaftar di bursa efek, dengan data tahunan yang terkumpul selama 2016 s.d. 2022. Hasil dari penelitian ini bahwa kepemilikan asing tidak berpengaruh terhadap nilai perusahaan perusahaan di Indonesia dan tidak berpengaruh melalui persentase komisaris independen. Sedangkan komisaris independen berpengaruh positif terhadap nilai perusahaan dan membatasi praktik manajemen laba atau berpengaruh negatif. Di sisi lain, kepemilikan asing justru berpengaruh positif pada praktik manajemen laba perusahaan manufaktur di Indonesia.

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This research aims to analyze the influence of foreign ownership on firm value and earnings management practices, considering the role of independent commissioner appointments. Foreign ownership is identified as the independent variable, while firm value and earnings management are measured as dependent variables. This study also considers the role of independent commissioner appointments as a intervening variable that supports oversight mechanisms to enhance firm value and reduce the potential for earnings management practices. The research methodology employs financial data from companies listed in the capital market in the manufacturing sector, using regression analysis techniques through two-stage least squares, logit regression, and path analysis as the primary tools to test the relationships between variables. The research sample involves companies listed on the stock exchange, with annual data collected from 2016 to 2022. The results of this study indicate that foreign ownership does not affect firm value in Indonesia and has no effect through the percentage of independent commissioners. However, independent commissioners have a positive effect on firm value and limit earnings management practices or have a negative effect. On the other hand, foreign ownership positively influences the earnings management practices of manufacturing companies in Indonesia."

"This research aims to examine the relationship between the level of tax avoidance and the quality of earnings proxied by the accrual-based earnings management and earnings persistence. In addition, this research also aims to examine if the relationship between the level of tax avoidance and accrual-based earnings management and earnings persistence depends on the tax environment of a country. This research uses a cross-country analysis with the scope of ASEAN countries, consisting of Philippines, Indonesia, Malaysia, and Singapore. The result of this research indicates that the tax environment of a country affects the relationship between the level of tax avoidance and the accrual-based earnings management, but does not affect the relationship between the level of tax avoidance and earnings persistence."

"Tujuan penelitian ini adalah meneliti faktor-faktor yang membentuk perbedaan laba akuntansi dengan laba pajak atau book-tax different (BTD) dan menganalisis pengaruh BTD serta kepemilikan keluarga terhadap persistensi laba. Penelitian ini menggunakan data panel dengan populasi perusahaan yang terdaftar di Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa keseluruhan faktor pembentuk BTD mempengaruhi BTD secara signifikan. Uji persistensi laba menunjukkan bahwa BTD dengan besar dan/atau sumber yang berbeda memberikan pengaruh berbeda pula terhadap persistensi laba.Penelitian ini dapat menunjukkan bahwa kepemilikan keluarga mengurangi persistensi laba kecuali saat perusahaan memiliki nilai BTD besar dan negatif karena aktivitas manajemen laba dan pajak.

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The aims of this study are to examine the factors affecting book-tax difference (BTD) and analyze the influence of BTD and family ownership to earning persistence. This research use panel data with population of listed company in Indonesia Stock Exchange. The result shows significant correlation for all factors affecting BTD to BTD. Earning persistence test shows that both different value and/or sources in BTD give different implications to earning persistence.This research also find evidence that family ownership significantly influence the persistence of earning exclude when the value of BTD is large negative-coming from earning management and tax avoidance activity."

"ABSTRACT

This study aims to determine the effects of the use of financial derivatives in tax avoidance and earnings management. This study uses a cross-country analysis with the scope of ASEAN countries, consisting of Philippines, Indonesia, Malaysia and Singapore. The findings show that the level of financial derivatives usage positively affects corporate tax avoidance. We also find that the effect of financial derivatives usage level on the level of tax avoidance is higher on companies using financial derivatives for speculation purpose as compared to companies using financial derivatives for hedging purpose. In addition, the level of financial derivatives usage for speculation purpose positively affects the degree of earnings management. This study expects to provide useful information for tax authorities regarding the possibility of companies using derivative financial instruments to facilitate tax avoidance practices. Improvements in tax regulations on derivatives transactions are expected to minimize the loopholes for companies who want to use financial derivatives as a means of tax avoidance; minimize the difficulties faced by tax authorities in understanding, detecting, and enforcing law on tax avoidance involving financial derivatives; minimize the potential loss of state revenue from the tax sector; and minimize conflict or dispute between tax authorities and tax payers."

"Secara umum, penelitian ini melakukan pembahasan mengenai perbandingan antara pendekatan interest to EBITDA ratio dengan debt to equity ratio dalam rangka menangkal skema thin capitalization ditinjau dari prinsip sufficiency dan productivity, faktor-faktor yang melatarbelakangi penerapan kebijakannya di Indonesia, serta potensi permasalahanpermasalahan yang dihadapi oleh otoritas perpajakan dalam penerapan pendekatan interest to EBITDA ratio sebagai kebijakan anti-thin capitalization di Indonesia. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif. Hasil penelitian menunjukkan bahwa ditinjau dari prinsip sufficiency dan productivity, baik pendekatan interest to EBITDA ratio dan debt to equity ratio memiliki kelebihan dan kelemahannya masing-masing. Terkait dengan penerapan kebijakan interest to EBITDA ratio di Indonesia, terdapat faktor-faktor yang melatarbelakangi penerapannya, yaitu (i) adanya rekomendasi dari OECD melalui BEPS action plan 4 yang merekomendasikan penggunaan pendekatan earning stripping rule, (ii) adanya tren global yang mengarah kepada penggunaan pendekatan earning stripping rule, dan (iii) pendekatan DER dinilai tidak cukup efektif dalam menangkal skema thin capitalization. Di samping itu, terdapat potensi permasalahan-permasalahan yang dihadapi oleh otoritas perpajakan dalam penerapan kebijakan interest to EBITDA ratio, yaitu (i) peningkatan cost of compliance di sisi wajib pajak dan cost of collection di sisi otoritas perpajakan, (ii) fluktuasi interest rate yang dapat menyebabkan pembebanan biaya bunga menjadi sulit untuk diprediksi, (iii) perbedaan interpretasi dalam memaknai prinsip substance over form yang berpotensi memunculkan sengketa, serta (iv) perbedaan konsep dalam penentuan nilai EBITDA yang digunakan sebagai basis perhitungan.

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Basically, this research carried out discussion regarding the comparison between the interest to EBITDA ratio approach and the debt to equity ratio approach in order to counteract thin capitalization schemes in terms of sufficiency and productivity principle, the factors behind the policy application in Indonesia, as well as the potential problems faced by the tax authorities in the policy implementation. The approach used in this study is a qualitative approach. Meanwhile, the results of the study show that in terms of the sufficiency and productivity principles, both of these policy have their respective advantages and disadvantages. Regarding interest to EBITDA ratio policy in Indonesia, it can be known that there are factors behind its implementation, namely (i) the recommendation from the OECD through BEPS action plan 4 which recommends the use of the earning stripping rule approach, (ii) there is a global trend that leads to the use of the earning approach stripping rule, and also (iii) the DER approach is considered not effective enough in counteracting thin capitalization schemes. Furthermore, the potential problems faced by the tax authorities related to the implementation are (i) increased cost of compliance and cost of collection, (ii) fluctuation in interest rates which can cause the interest become unpredictable, (iii) different interpretations in understanding the principle of substance over form, which has the potential to cause disputes, and also (iv) the different concepts in determining the value of EBITDA which is used as a basis of interest to EBITDA ratio calculation."