PENGARUH PERTUMBUHAN PENDAPATAN, ASET TETAP KOTOR, UKURAN PERUSAHAAN, DAN IMBALAN PASCAKERJA YANG DIMEDIASI OLEH TAX AVOIDANCE TERHADAP PERSISTENSI LABA (STUDI EMPIRIK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2011-2015)

Michele Alodia Jovita, Timbul Simanjuntak

Abstract


This research aims to identify the factors that affectedtax avoidance and
analyze the effect of tax avoidance on the earnings persistence of manufacturing
companies listed on the Indonesia Stock Exchange from 2011 until 2015. Samples
were taken by the purposive sampling method, with the criteria as follows: (1) the
manufacturing companies listed on Indonesia Stock Exchange during the period
2011 until 2015, (2) they published their financial statements per December 31
which has been audited from 2011 until 2015, (3) they have positive profit in the
current years, (4) they have positive revenue growths, and (5) they have all data
needed in this research completely. The method used is path analysis test. The
results showed that before the existence of moderation variables, partially, all the
variables have positive effect on earnings persistence, except gross fixed assets.
While after there is tax avoidance as a moderation variable, revenue growth and
gross fixed assets have negatife influence towards earnings persistence; but
mediation influence exists only on gross fixed assets and firm size. Meanwhile,
revenue growth, gross fixed assets, firm size, and post-employment benefits
simultaneously affect earnings persistence, with or without tax avoidance as
moderating variables in manufacturing firms listed on the Indonesia Stock
Exchange during the period 2011 to 2015.


Keywords


Tax Avoidance, Book-tax Differences, Earnings Persistence, Revenue Growth, Gross Fixed Assets, Size of The Company, and Post-Retirement Benefit

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DOI: https://doi.org/10.30596/jrab.v17i1.2060