Interaksi Strategis: Menilai Dampak Global dari Pertumbuhan, Perencanaan Pajak, dan Manajemen Laba
DOI:
https://doi.org/10.47134/umkm.v1i1.401Keywords:
Pertumbuhan Perusahaan, Beban Pajak Tangguhan, Perencanaan Pajak, Manajemen Laba dan Kinerja KeuanganAbstract
Penelitian ini mengkaji pengaruh pertumbuhan perusahaan, beban pajak tangguhan, dan perencanaan pajak terhadap manajemen laba, dengan kinerja keuangan sebagai variabel moderasi di sektor industri dasar dan kimia di Bursa Efek Indonesia selama periode 2018-2020. Menggunakan pendekatan kuantitatif dengan teknik sampling purposif, penelitian ini menganalisis data dari 48 perusahaan, yang menghasilkan 144 data. Teknik Analisis Regresi Moderasi, yang didukung oleh software Eviews, digunakan untuk analisis data. Temuan menunjukkan bahwa beban pajak tangguhan berpengaruh signifikan terhadap manajemen laba, sedangkan pertumbuhan perusahaan dan perencanaan pajak tidak menunjukkan pengaruh yang signifikan. Menariknya, kinerja keuangan tidak memoderasi pengaruh pertumbuhan perusahaan dan beban pajak tangguhan terhadap manajemen laba tetapi memoderasi pengaruh perencanaan pajak terhadap manajemen laba. Hasil ini menyoroti perlunya perusahaan mempertimbangkan kompleksitas taktik keuangan dan implikasinya terhadap manajemen laba, menawarkan wawasan berharga bagi peneliti masa depan, manajemen perusahaan, dan investor mengenai tata kelola dan praktik manajemen yang etis.
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