Authors:

Agus Arianto Toly, Gloria Fangie, Machiko Giovanni Maria

Abstract:

“The research aims to determine the trade-off between the aggressiveness of financial reporting and taxation faced by management. By taking a sample of 230 company observations on the Indonesia Stock Exchange (BEI) for the 2019-2021 period using a purposive sampling method, this study analyzes the influence of five financial variables on the trade-off between financial reporting aggressiveness and taxation, including debt ratio, debt maturity, financing deficit. , internal and external capital market funding ratios, and profitability. The analysis used is multiple linear regression. The results of the research show that the level of debt ratios, long-term debt and financing deficits have a positive influence on the aggressiveness of financial reporting, while the funding ratio in the external capital market and profitability have a significant negative influence. This study provides guidance to auditors to carefully examine a company’s financial statements to ensure compliance with accounting standards and fairness Keywords : Book-tax trade off; Financial ratio; Earnings management; Tax aggressiveness”

Keywords

: Book-tax trade off; Financial ratio; Earnings management; Tax aggressiveness

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References

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PDF:

https://jurnal.harianregional.com/akuntansi/full-107772

Published

2023-12-30

How To Cite

TOLY, Agus Arianto; FANGIE, Gloria; MARIA, Machiko Giovanni. Rasio Finansial Perusahaan dan Trade-Off Pelaporan Keuangan-Perpajakan.E-Jurnal Akuntansi, [S.l.], v. 33, n. 12, p. 3175-3189, dec. 2023. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-107772. Date accessed: 08 Jul. 2024. doi:https://doi.org/10.24843/EJA.2023.v33.i12.p05.

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Issue

Vol 33 No 12 (2023)

Section

Articles

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