The Impact Of IFRS 16 Implementation On Tax Aggressiveness: Do Right-Of-Use Assets And Lease Liabilities Matter?
DOI:
https://doi.org/10.54957/educoretax.v4i4.777Kata Kunci:
Consumer Non-Cyclical Sector, IFRS 16, Lease Liabilities, Right-of-Use Assets, Tax AggressivenessAbstrak
Implementing PSAK 73 in Indonesia means that lease liabilities and right-of-use assets must be disclosed in financial reports. This research examines the effect of changes in the disclosure of lease debt and leasehold assets as an implication of the implementation of PSAK 73 on tax aggressiveness. The data for this research are financial reports of non-cyclical consumer sector companies listed on the IDX for the 2020-2022 period. Based on purposive sampling, this research used 24 companies with a total research observation sample of 72 observations. Research data analysis uses linear regression for panel data. The test results show that leasehold assets have a positive effect on tax aggressiveness, while lease liabilities do not affect tax aggressiveness. This study contributes to the literature on PSAK 73 and its association with tax aggressiveness, and it can be utilized by the Directorate General of Taxes to formulate tax monitoring and examination strategies.
Referensi
Allo, M. R., Alexander, S. W., & Suwetja, I. G. (2021). Pengaruh likuiditas dan ukuran perusahaan terhadap agresivitas pajak (studi empiris pada perusahaan manufaktur yang terdaftar di BEI tahun 2016-2018). Jurnal EMBA, 9(1), 647–657. https://doi.org/10.35794/emba.v9i1.32434
Amrulloh, & Jasmadeti. (2022). Analisis implementasi penerapan PSAK 73 sewa dan aspek perpajakannya terhadap laporan keuangan (studi empiris pada PT Mahabbah Realty). Jurnal Ekonomi Dan Bisnis, 10(1), 403–414. https://doi.org/https://doi.org/10.34308/eqien.v10i1.532
Ardyansah, D., & Zulaikha. (2014). Pengaruh size, leverage, profitability, capital intensity ratio dan komisaris independen terhadap effective tax rate (ETR). Diponegoro Journal Of Accounting, 3(2), 1–9. http://ejournal-s1.undip.ac.id/index.php/accounting
Baltagi, B. H. (2005). Econometric Analysis of Panel Data (L. John Wiley & Sons (ed.); Third Edition).
Hadi, J., & Mangoting, Y. (2014). Pengaruh struktur kepemilikan dan karakteristik dewan terhadap agresivitas pajak. Tax & Accounting Review, 4(2), 1–10. https://publication.petra.ac.id/index.php/akuntansi-pajak/article/view/3937
Harwoko, A., & Kurniawati, L. (2022). Agresivitas pajak pasca penerapan PSAK 73 di perusahaan industri farmasi: difference in difference analysis. Jurnal Akademi Akuntansi, 5(1), 16–33. https://doi.org/https://doi.org/10.22219/jaa.v5i1.18732
Herlinda, A. R., & Rahmawati, M. I. (2021). Pengaruh profitabilitas, likuiditas, leverage dan ukuran perusahaan terhadap agresivitas pajak. Jurnal Ilmu Dan Riset Akuntansi, 10(1), 1–18. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/3738
Heryana, D., Dewi, S., & Firmansyah, A. (2023). Dampak penerapan PSAK 73 terhadap nilai perusahaan di Indonesia: aset hak guna dan utang sewa. Jurnalku, 3(2), 128–136. https://doi.org/10.54957/jurnalku.v3i2.382
Hutabarat, P. D. C., & Firmansyah, A. (2022). Are sustainability disclosure and tax avoidance associated with the cost of debt? Ultima Accounting, 14(2), 281–294. https://doi.org/10.31937/akuntansi.v14i2.2793
Ikatan Akuntan Indonesia. (2020). PSAK 73: Sewa. In Standar Akuntansi Keuangan. Ikatan Akuntan Indonesia.
Indradi, D. (2018). Pengaruh likuiditas, capital intensity terhadap agresivitas pajak. Jurnal Akuntansi Berkelanjutan Indonesia, 1(1), 147–167. https://doi.org/10.32493/JABI.v1i1.y2018.p147-167
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Kamila, P. A. (2014). Analisis hubungan agresivitas pelaporankeuangan dan agresivitas pajak. Finance and Banking Journal, 16(2), 228–245. https://journal.perbanas.id/index.php/jkp/article/view/197
Kesara, R., Zahro, N. I., & Susanti, D. A. (2023). Profitabilitas perusahaan sektor consumer non-cyclical: pengaruh leverage, ukuran perusahaan, dan likuiditas. AKTSAR: Jurnal Akuntansi Syariah, 6(1), 56–69. https://doi.org/10.21043/aktsar.v6i1.20548
Leksono, A. W., Albertus, S. S., & Vhalery, R. (2019). Pengaruh ukuran perusahaan dan profitabilitas terhadap agresivitas pajak pada perusahaan manufaktur yang listing di BEI periode tahun 2013–2017. Journal of Applied Business and Economic, 5(4), 301–314. http://dx.doi.org/10.30998/jabe.v5i4.4174
Luayyi, S. (2010). Teori keagenan dan manajemen laba dari sudut pandang etika manajer. El muhasaba: Jurnal Akuntansi, 1(2), 199–216. https://doi.org/https://doi.org/10.18860/em.v1i2.1871
Maulana, I. A. (2020). Faktor-faktor yang mepengaruhi agresivitas pajak pada perusahaan properti dan real estate. Jurnal krisna: Kumpulan Riset Akuntansi, 11(2), 155–163. https://doi.org/10.22225/kr.11.2.1178.155-163
Mulyaningsih, N., Soerono, A. N., & Mukhtar. (2023). Effect of hedging, financial lease, sales growth, and earning management on tax aggressiveness. Journal of Applied Business, Taxation and Economics Research, 2(4), 434–450. https://doi.org/10.54408/jabter.v2i4.192
Nuzulla, A. F. (2023). Penerapan PSAK 73: hubungan terhadap agresivitas pada perusahaan sektor industri transportasi yang terdaftar di bursa efek indonesia (bei) tahun 2018-2021. https://digilib.uns.ac.id/dokumen/detail/101995/Penerapan-PSAK-73-Hubungan-terhadap-Agresivitas-Pajak-pada-Perusahaan-Sektor-Industri-Transportasi-yang-Terdaftar-di-Burse-Efek-Indonesia-BEI-Tahun-2018-2021
Prameswari, F. (2017). Pengaruh ukuran perusahaan terhadap agresivitas pajak dengan corporate social responsibility (csr) sebagai variabel moderasi. Jurnal Ekonomi Akuntansi, 3(4), 74–90. https://web.archive.org/web/20180412002630id_/http://fe.ubhara.ac.id/ojs/index.php/equity/article/viewFile/399/375
Ramadhani, W. S., Triyanto, D. N., & Kurnia. (2020). Pengaruh hedging, financial lease dan sales growth terhadap agresivitas pajak. Journal of Applied Accounting and Taxation, 5(1), 107–116. https://doi.org/10.30871/jaat.v5i1.1890
Suyanto, K. D., & Supramono. (2012). Likuiditas, leverage, komisaris independen, dan manajemen laba terhadap agresivitaspajak perusahaan. Jurnal Keuangan Dan Perbankan, 16(2), 167–177. https://doi.org/10.26905/jkdp.v16i2.1057
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2024 Dewi Khalimatus Sa’diyyah, Reyhan Herwanda, Amrie Firmansyah
Artikel ini berlisensi Creative Commons Attribution 4.0 International License.
