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"Di masa pandemi COVID-19, sebagian besar perusahaan di sektor industri manufaktur mengalami penurunan omzet penjualan dan kesulitan keuangan akibat pembatasan sosial, terganggunya rantai pasok global, dan penurunan permintaan. Untuk meningkatkan aktivitas perekonomian dan membantu perusahaan yang terdampak pandemi COVID-19, pemerintah telah menerapkan kebijakan insentif perpajakan bagi perusahaan. Penelitian ini bertujuan untuk menganalisis perbedaan hubungan profitabilitas dan likuiditas terhadap agresivitas pajak antara sebelum pandemi COVID-19 dengan saat pandemi COVID-19. Metode penelitian yang digunakan dalam penelitian ini adalah metode regresi linear berganda dengan data sekunder, yakni data laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2016 hingga tahun 2020. Penentuan sampel penelitian dilakukan menggunakan metode purposive sampling dan memperoleh sampel sebanyak 78 (tujuh puluh delapan) perusahaan manufaktur yang terdaftar di BEI berdasarkan kriteria tertentu. Hasil penelitian menunjukan bahwa (1) terdapat perbedaan signifikan antara hubungan profitabilitas dan agresivitas pajak di periode sebelum dan sesudah pandemi COVID-19 pada perusahaan industri terdaftar di BEI; dan (2) tidak terdapat perbedaan signifikan antara hubungan likuiditas dan agresivitas pajak di periode sebelum dan sesudah pandemi COVID-19 pada perusahaan industri terdaftar di BEI.

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During the COVID-19 pandemic, most companies in the manufacturing industry sector experienced a drastic decline in sales turnover and financial difficulties because of social restrictions, disruption of global supply chains, and decreased demand. To increase economic activity and help companies affected by the COVID-19 pandemic, the government has implemented a tax incentive policy for companies. This study aims to analyze the differences in the relationship between profitability and liquidity on tax aggressiveness before the COVID-19 pandemic and during the COVID-19 pandemic. The research method used in this study is a multiple linear regression with secondary data, which is data on the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2016 to 2020. The research samples are chosen using the purposive sampling method and obtained a sample of 78 (seventy eight) manufacturing companies listed on the IDX based on certain criteria. The results of the study show that (1) there is a significant difference between the relationship between profitability and tax aggressiveness in the period before and after the COVID-19 pandemic in industrial companies listed on the IDX; and (2) there is no significant difference between the relationship between liquidity and tax aggressiveness in the period before and after the COVID-19 pandemic in industrial companies listed on the IDX."

"Di masa pandemi COVID-19, sebagian besar perusahaan di sektor industri manufaktur mengalami penurunan omzet penjualan dan kesulitan keuangan akibat pembatasan sosial, terganggunya rantai pasok global, dan penurunan permintaan. Untuk meningkatkan aktivitas perekonomian dan membantu perusahaan yang terdampak pandemi COVID-19, pemerintah telah menerapkan kebijakan insentif perpajakan bagi perusahaan. Penelitian ini bertujuan untuk menganalisis perbedaan hubungan profitabilitas dan likuiditas terhadap agresivitas pajak antara sebelum pandemi COVID-19 dengan saat pandemi COVID-19. Metode penelitian yang digunakan dalam penelitian ini adalah metode regresi linear berganda dengan data sekunder, yakni data laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2016 hingga tahun 2020. Penentuan sampel penelitian dilakukan menggunakan metode purposive sampling dan memperoleh sampel sebanyak 78 (tujuh puluh delapan) perusahaan manufaktur yang terdaftar di BEI berdasarkan kriteria tertentu. Hasil penelitian menunjukan bahwa (1) terdapat perbedaan signifikan antara hubungan profitabilitas dan agresivitas pajak di periode sebelum dan sesudah pandemi COVID-19 pada perusahaan industri terdaftar di BEI; dan (2) tidak terdapat perbedaan signifikan antara hubungan likuiditas dan agresivitas pajak di periode sebelum dan sesudah pandemi COVID-19 pada perusahaan industri terdaftar di BEI......During the COVID-19 pandemic, most companies in the manufacturing industry sector experienced a drastic decline in sales turnover and financial difficulties because of social restrictions, disruption of global supply chains, and decreased demand. To increase economic activity and help companies affected by the COVID-19 pandemic, the government has implemented a tax incentive policy for companies. This study aims to analyze the differences in the relationship between profitability and liquidity on tax aggressiveness before the COVID-19 pandemic and during the COVID-19 pandemic. The research method used in this study is a multiple linear regression with secondary data, which is data on the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2016 to 2020. The research samples are chosen using the purposive sampling method and obtained a sample of 78 (seventy eight) manufacturing companies listed on the IDX based on certain criteria. The results of the study show that (1) there is a significant difference between the relationship between profitability and tax aggressiveness in the period before and after the COVID-19 pandemic in industrial companies listed on the IDX; and (2) there is no significant difference between the relationship between liquidity and tax aggressiveness in the period before and after the COVID-19 pandemic in industrial companies listed on the IDX."

"Penelitian ini merupakan analisis deskriptif mengenai Effective Tax Rates dan Book-Tax Difference perusahaan berdasarkan sektor industry yang terdaftar di BEI. Tujuan dari penelitian ini adalah untuk menganalisis bagaimana TPE perusahaan yang terdaftar di BEI tahun 2009-2011 berdasarkan sektor industrinya untuk mengetahui komponen yang dapat mempengaruhi perbedaan antara pajak dan akuntansi. Penelitian ini dilakukan dengan metode statistic deskriptif dimana menggunakan table, grafik, gambar, mean, dan median dengan sampel sebanyak 149 untuk ETR dan BTD sebanyak 226 perusahaan. Hasil penelitian menunjukkan bahwa bahwa setiap sektor industry memiliki perbedaan pergerakan ETR masingmasing. Salah satunya sektor pertanian dimana nilai ETR semakin menurun pada tahun 2011. Penyebab hal tersebut dikatakan karena adanya insentif pajak dari pemerintah terhadap sektor pertanian yang bertujuan mendorong sektor tersebut. Sedangkan analisis deskriptif atas total BTD menunjukkan bahwa perbedaan temporer yang paling mempengaruhi komponen BTD berasal dari koreksi positif biaya amortisasi dan koreksi negatif penyusutan serta perbedaan permanen terdiri dari koreksi positif non-deductible/nontaxable income dan negatif atas pendapatan yang dikenakan PPh Final."

"[Skripsi ini bertujuan untuk mengetahui perlakuan akuntansi atas aset biologis berupa HTI akasia pada PT INHUTANI III, memperbandingkannya dengan pedoman pelaporan keuangan yang digunakan perusahaan yaitu DOLAPKEU-PHP2H, mengetahui kualitas informasi aset biologis HTI akasia pada laporan keuangan perusahaan, dan memperbandingkan perlakuan akuntansi HTI akasia di perusahaan tersebut dengan IAS 41. Hasil penelitian menunjukkan kualitas informasi atas aset biologis HTI akasia pada perusahaan dapat diperbandingkan, cukup dapat dipahami, objektif, walaupun belum sempurna. Ada perbedaan perlakuan akuntansi HTI akasia antara perusahaan dan IAS 41. Dampak penerapan IAS 41 diantaranya yaitu perubahan yang signifikan pada laporan keuangan, besarnya biaya yang dikeluarkan, dan kurang terpenuhinya aspek comparability pada laporan keuangan. Jika diadopsi, DSAK harus memberi penjelasan lebih terperinci. ;This thesis aims to determine the accounting treatment for biological assets on acacia industrial timber plantation in PT INHUTANI III, to compare it with the financial reporting guidelines used by the company that is DOLAPKEU-PHP2H, to determine the quality of information on the acacia industrial timber plantation and to compare between the company's accounting treatment and accounting treatment based on IAS 41. The results showed that the quality of information on acacia industrial timber plantation in the company are comparable, understandable enough, objective, but not perfect. There are differences between the accounting treatment of acacia industrial timber plantation in the company and IAS 41. The impacts of the application of IAS 41 in PT INHUTANI III are the significant changes to the financial statements, the expensive costs, and lack of comparability of financial statements. If adopted, DSAK should give more detailed explanations.;This thesis aims to determine the accounting treatment for biological assets on acacia industrial timber plantation in PT INHUTANI III, to compare it with the financial reporting guidelines used by the company that is DOLAPKEU-PHP2H, to determine the quality of information on the acacia industrial timber plantation and to compare between the company's accounting treatment and accounting treatment based on IAS 41. The results showed that the quality of information on acacia industrial timber plantation in the company are comparable, understandable enough, objective, but not perfect. There are differences between the accounting treatment of acacia industrial timber plantation in the company and IAS 41. The impacts of the application of IAS 41 in PT INHUTANI III are the significant changes to the financial statements, the expensive costs, and lack of comparability of financial statements. If adopted, DSAK should give more detailed explanations., This thesis aims to determine the accounting treatment for biological assets on acacia industrial timber plantation in PT INHUTANI III, to compare it with the financial reporting guidelines used by the company that is DOLAPKEU-PHP2H, to determine the quality of information on the acacia industrial timber plantation and to compare between the company's accounting treatment and accounting treatment based on IAS 41. The results showed that the quality of information on acacia industrial timber plantation in the company are comparable, understandable enough, objective, but not perfect. There are differences between the accounting treatment of acacia industrial timber plantation in the company and IAS 41. The impacts of the application of IAS 41 in PT INHUTANI III are the significant changes to the financial statements, the expensive costs, and lack of comparability of financial statements. If adopted, DSAK should give more detailed explanations.]"

"[ABSTRAKPenelitian ini menguji pengaruh koneksi politik terhadap agresivitas pajak perusahaan. Sampel yang digunakan dalam penelitian yaitu perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2013. Hasil penelitian menunjukkan bahwa terdapat pengaruh positif dan signifikan antara koneksi politik dengan agresivitas pajak yang diukur dengan menggunakan proksi Book Tax Difference. Sedangkan koneksi politik tidak terbukti signifikan berpengaruh terhadap agresivitas pajak yang diukur dengan menggunakan proksi diskresi perbedaan permanen.

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ABSTRACTThis Research examines the influence of political connections on tax aggresiveness of a company. The sample used for this research are the company listed in Indonesian Stock Exchange in 2013. This research shows that there is a positive relationship between a firm's political connections and tax aggresiveness, and proven to affect significantly measured with the Book Tax Difference proxy However, the political connections are not proven significantly to affect the tax aggresiveness measured with the discretionary permanent differences proxy., This Research examines the influence of political connections on taxaggresiveness of a company. The sample used for this research are the companylisted in Indonesian Stock Exchange in 2013. This research shows that there is apositive relationship between a firm's political connections and tax aggresiveness,and proven to affect significantly measured with the Book Tax Difference proxyHowever, the political connections are not proven significantly to affect the taxaggresiveness measured with the discretionary permanent differences proxy.]"

"Penelitian ini bertujuan untuk menguji pengaruh transparansi terhadap agresivitas pajak (CETR, LCETR dan PBTD) serta pengaruh transparansi sebagai variabel moderasi antara penghindaran pajak dan nilai perusahaan (Tobin?s Q). Sampel penelitian terdiri dari 79 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2011-2014, dengan total observasi 266 firms-years dengan pengujian data panel. Hasil penelitian menunjukkan bahwa pada perusahaan yang transparan, kenaikan agresivitas pajak perusahaan akan meningkatkan nilai perusahaan tersebut secara jangka pendek, signifikan pada level 5%. Namun secara jangka panjang, pada perusahaan yang transparan, kenaikan agresivitas pajak perusahaan akan menurunkan nilai perusahaan tersebut secara signifikan.

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The purpose of this study is to examine the effect of transparency on Tax Agressiveness (CETR, LCETR and PBTD) and its effect as moderating variable between Tax Avoidance and firm value (Tobin?s Q). The sample of this study consists of 79 manufacture firms that listed for period of 2011-2014, with 266 firms-years total observation using panel data. The empirical results of this study show that in transparent firm, tax aggressiveness has positif effect to increase firm value annually. However, in the long term, tax aggressiveness will decrease firm's value, in transparent company."

"Penelitian dilakukan pada perusahaan manufaktur yang terdaftar di BEI pada tahun 2010-2013 dengan metode panel. Penelitian dilakukan untuk membuktikan pengaruh agresivitas pajak terhadap kebijakan utang perusahaan karena adanya pengurangan pajak dari biaya bunga yang bersifat substitutif dengan pengurang pajak lainnya. Selain itu, penelitian ini juga menguji pengaruh kepemilikan keluarga terhadap kebijakan utang serta pengaruhnya terhadap hubungan antara agresivitas pajak dengan kebijakan utang. Perusahaan keluarga memiliki agency conflict antara pemegang saham mayoritas dan minoritas sehingga membutuhkan mekanisme pengawasan lain, seperti utang. Hasil penelitian ini membuktikan bahwa agresivitas pajak yang diukur menggunakan perbedaan total laba akuntansi dan laba pajak memberikan pengaruh negatif terhadap kebijakan utang perusahaan. Namun, agresivitas pajak yang diukur menggunakan perbedaan permanen laba akuntansi dan laba pajak menunjukan pengaruh positif. Kepemilikan keluarga terbukti memberikan pengaruh positif terhadap tingkat utang, serta memperlemah hubungan antara agresivitas pajak dan kebijakan utang.

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This research used manufacturing industry data in Indonesia Capital Market for 2010-2013 under panel method. The purpose of this research is to assess impact of tax aggressiveness to corporate debt policy since there is interest expense tax reduction which is substitutive with other alternatives of tax reduction. This research also purposes to assess impact of family ownership to corporate debt policy and to relationship between tax aggressiveness and corporate debt policy. There is agency conflict between majority shareholder and minority shareholder in family firm so that family firm needs other monitoring mechanism, such as debt. Result shows that tax aggressiveness, which is measured by total book-tax gap, has negative impact to corporate debt policy. Meanwhile, tax aggressiveness which is measured by permanent book-tax gap has positive impact to corporate debt policy. Family ownership has positive impact to corporate debt policy. It also weakens relationship between tax aggressiveness and corporate debt policy."

"Penelitian ini menguji kualitas informasi manajemen, melalui tiga proksinya, yaitu earnings announcement speed, internal control, dan no error restatement, terhadap praktik penghindaran pajak dan risiko pajak. Penelitian ini memasukkan variabel pemoderasi, yaitu persebaran geografis dan ketidakpastian. Penelitian ini menggunakan data panel dengan 102 perusahaan industri manufaktur yang tercatat di Bursa Efek Indonesia, dengan periode penelitian 2010-2014 (487 firm-year). Hasil penelitian ini menunjukkan bahwa kualitas informasi manajemen, yang diproksikan dengan internal control dan no error restatement, berpengaruh positif terhadap praktik penghindaran pajak dan berpengaruh negatif terhadap risiko pajak. Lebih lanjut, pengaruh positif kualitas informasi manajemen terhadap penghindaran pajak lebih terlihat pada perusahaan dengan geografis yang tersebar. Namun, pengaruh positif tersebut tidak terlihat pada perusahaan yang berada dalam kondisi ketidakpastian.

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This research tests the impact management information quality, through its proxies, which are earnings announcement speed, internal control, and no error restatement, on tax avoidance and tax risk. This research includes moderating variables: geographical dispersion and uncertainty.This research uses panel data with 102 listed companies in Indonesia Stock Exchange, with research period 2010-2014 (487firm-year). The results indicate that management information quality, which is proxied by internal control and no error restatement,have positive effect on tax avoidance practice and negative effect on tax risk. Moreover, positive impact of management information quality on tax avoidance is stronger for firms with geographically dispersed. Nevertheless, that positive impact is not visible for firms operating in uncertain environment."

"Penelitian ini menganalisis pengaruh pembayaran dividen dan pembelian kembali saham beredar terhadap preferensi investor institusi dan investor individu ditinjau berdasarkan aspek perpajakan. Penelitian ini juga menganalisis dugaan adanya perbedaan kepemilikan individu sebelum dan sesudah penurunan tarif pajak dividen untuk investor individu di tahun 2009.Metode yang digunakan dalam penelitian ini adalah permodelan regresi dan uji beda. Permodelan regresi dilakukan untuk melihat pengaruh pembayaran dividen dan stock repurchases terhadap preferensi dari kepemilikan institusional dan kepemilikan individual. Uji beda dilakukan untuk melihat adanya perbedaan kepemilikan individual terkait adanya penurunan pajak di tahun 2009.Pada penelitian ini ditemukan investor institusi lebih menyukai stock repurchases karena diuntungkan dari segi perpajakan. Namun investor individu lebih menyukai pembayaran dividen walaupun dari segi perpajakan kurang diuntungkan. Ditemukan juga adanya kenaikan pada kepemilikan individual setelah tarif pajak diturunkan.

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This study examines the effects of dividends and stock repurchases on preferences of institutional investors and individual investors reviewed based on tax aspect. This study also analyzes the alleged differences of individual ownership before and after the decrease in dividend tax rates for individual investors in 2009.

The method used in this study are modeling regression and different t-test. Regression modeling is done to see the effect of dividend payments and stock repurchases on the preferences of institutional ownership and individual ownership. Different test is done to see any differences related to the existence of individual dividend tax reduction in 2009.

This study finds that institutional investors prefer stock repurchases since benefited in terms of taxation. But individual investors prefer dividend payments although in terms of taxation, it is not beneficial for them. This study also finds an increase in individual ownership after the tax rate is lowered."