Pengaruh Earnings Management dan Derivatif Keuangan Terhadap Tax Avoidance Dengan GCG Sebagai Pemoderasi

Yunita Yunita, Sihar Tambun

Abstract


This research aims to examine how Earnings Management and Financial Derivatives influence Tax Avoidance by using good corporate governance as moderation. The data used is secondary data obtained from financial report data on financial sector companies listed on the IDX from 2016 to 2022. There are 105 companies in the financial sector registered on the IDX. Linear Regression Analysis and Moderated Regression Analysis were used to test this research. The research results show that Earnings Management has a positive effect on tax avoidance. The use of financial derivatives has no effect on tax avoidance. GCG with the proxy of the Independent Board of Commissioners is able to strengthen the influence of Profit Management on Tax Avoidance. GCG as a proxy for Institutional Ownership and the Audit Committee is able to weaken the influence of Earnings Management on Tax Avoidance. GCG with the proxies of the Independent Board of Commissioners, Institutional Ownership and Audit Committee is unable to moderate the influence of the Use of Financial Derivatives on Tax Avoidance.

Keywords


Corporate Governance, Earnings Management, Financial Derivatives, Institutional Ownership, Tax Avoidance

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DOI: https://doi.org/10.52447/jam.v9i1.7905

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