PENGARUH AGRESIVITAS PAJAK TERHADAP KECURANGAN AKUNTANSI (Studi Empiris Pada Perusahaan Non Keuangan yang Terdaftar di BEI Tahun 2010-2017)
| Main Authors: | Amin, Al, Pratana, P Midiastuti |
|---|---|
| Format: | Thesis NonPeerReviewed Archive |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://repository.unib.ac.id/19592/1/SKRIPSI%20AL%20AMIN.pdf http://repository.unib.ac.id/19592/ |
Daftar Isi:
- This study aims to examine the probability of influence from tax agressiveness on accounting fraud. This study uses tax aggressiveness as independent variabels, which is measured by effective tax rate (ETR1, ETR2, ETR3), and book-tax differences (BTD). The classification of companies committing fraud or non-fraud is done by using 6 combined models of fraud prediction and bankcruptcy namely Beneish M-Score & Altman Z-Score, Beneish M-Score & Springate S-Score, Beneish M-Score & Zmijewski X-Score, Beneish M- Score & Fulmer H-Score, Beneish M-Score & Grover G-Score, Beneish M-Score & Ohlson Y-Score. At the end of study, we can find out which model is better. The sampel of this study use 180 of non-financial companies listed on the Indonesia Stock Exchange 2010-2017. The total observation is 1034. The method of data collection used purposive sampling technique. This study using logistic regression model to test the probability of the influence of tax agressiveness on accounting fraud and use Nagelkerke r square to see the prediction models that are best used in predicting fraud. The results of this study indicate that the variabel tax aggressiveness namely effective tax rate (ETR1, ETR2, ETR3) has not a probability of a significant influence on accounting fraud on overall models. However, book-tax differences (BTD) has significant of influence on accounting fraud on combined model of Beneish M-Score & Altman Z-Score and Beneish M-Score & Springate S-Score. In addition, Beneish M-Score & Fulmer H-Score model was found to be the best models for predicting accounting fraud.