The Impact Of IFRS 16 Implementation On Tax Aggressiveness: Do Right-Of-Use Assets And Lease Liabilities Matter?

Authors

  • Dewi Khalimatus Sa’diyyah Politeknik Keuangan Negara STAN
  • Reyhan Herwanda Politeknik Keuangan Negara STAN
  • Amrie Firmansyah Universitas Pembangunan Nasional Veteran Jakarta

DOI:

https://doi.org/10.54957/educoretax.v4i4.777

Keywords:

Consumer Non-Cyclical Sector, IFRS 16, Lease Liabilities, Right-of-Use Assets, Tax Aggressiveness

Abstract

Implementing PSAK 73 in Indonesia requires companies to disclose right-of-use assets and lease liabilities in their financial statements. This study examines the impact of changes in the disclosure of right-of-use assets and lease liabilities due to the implementation of PSAK 73 on tax aggressiveness. The research sample consisted of financial statements of companies in the consumer non-cyclical sector listed on the Indonesian Stock Exchange (IDX) from 2020 to 2022. Using purposive sampling, the study used 24 companies with 72 observations. The impact of the change was tested using panel data linear regression. The results showed that right-of-use assets have a positive impact on tax aggressiveness, while lease liabilities do not have a significant impact on tax aggressiveness. This study contributes to the literature on PSAK 73 and its relationship with tax aggressiveness. The Directorate General of Taxes can use the findings to develop tax monitoring and auditing strategies.

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Published

2024-05-09

How to Cite

Sa’diyyah, D. K., Herwanda, R., & Firmansyah, A. (2024). The Impact Of IFRS 16 Implementation On Tax Aggressiveness: Do Right-Of-Use Assets And Lease Liabilities Matter?. Educoretax, 4(4), 526–532. https://doi.org/10.54957/educoretax.v4i4.777

Issue

Vol. 4 No. 4 (2024)

Section

Articles

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Copyright (c) 2024 Dewi Khalimatus Sa’diyyah, Reyhan Herwanda, Amrie Firmansyah

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This work is licensed under a Creative Commons Attribution 4.0 International License.

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