Electronic Theses and Dissertation

Penelitian ini bertujuan menguji pengaruh Pernyataan Standar Akuntansi Keuangan (PSAK) 73 terhadap agresivitas pajak dan menguji perbedaan agresivitas pajak yang diamati di perusahaan sektor manufaktur. Sampel penelitian dipilih menggunakan metode simple random sampling dengan jumlah sampel yang dihitung berdasarkan rumus slovin. Sampel yang digunakan adalah 128 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2020 hingga 2023. Dengan menggunakan teknik observasi, peneliti mengidentifikasi dan mencatat informasi relevan dari sumber data sekunder, terutama laporan keuangan tahunan perusahaan. Analisis data dilakukan menggunakan metode analisis regresi linear sederhana dan uji beda menggunakan independent t-test analysis dengan bantuan program IBM SPSS Statistic 26. Agresivitas pajak diukur menggunakan effective tax rate dan PSAK 73 diukur menggunakan rasio liabilitas sewa terhadap total liabilitas. Hasil penelitian menunjukkan bahwa penerapan PSAK 73 memiliki pengaruh signifikan terhadap agresivitas pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Selain itu, perusahaan yang terdampak PSAK 73, yang diwajibkan untuk mencatat sewa secara on-balance sheet, cenderung memiliki tingkat agresivitas pajak yang berbeda dengan perusahaan yang tidak terdampak. Perusahaan yang tidak terdampak PSAK 73 cenderung melakukan praktik agresivitas pajak. Adopsi PSAK 73 yang berkaitan dengan perlakuan akuntansi sewa, memengaruhi kecenderungan perusahaan manufaktur untuk melakukan tindakan agresivitas pajak. Dengan demikian, hasil penelitian ini dapat memberikan wawasan yang berharga bagi praktisi, akademisi, dan pembuat kebijakan dalam memahami dampak penerapan PSAK 73 terhadap agresivitas pajak perusahaan manufaktur.

This study aims to examine the impact of the Statement of Financial Accounting Standards (PSAK) 73 on tax aggressiveness and to test the differences in observed tax aggressiveness observed in the manufacturing sector companies. The sample was selected using simple random sampling, and the sample size was determined based on the slovin formula. The sample consists of 128 manufacturing companies listed on the Indonesia Stock Exchange for the period from 2020 to 2023. Using observational techniques, the researchers identified and recorded relevant information from secondary data sources, primarily the companies' annual financial statements. Data analysis was conducted using simple linear regression analysis and difference tests using independent t-test analysis with the assistance of IBM SPSS Statistics 26. Tax aggressiveness was measured using the effective tax rate, and PSAK 73 was measured using the ratio of lease liabilities to total liabilities. The results show that the implementation of PSAK 73 has a significant impact on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange for the period 2020-2023. Additionally, companies affected by PSAK 73, which are required to record leases on the balance sheet, tend to have different levels of tax aggressiveness compared to companies that are not affected. Companies not impacted by PSAK 73 are inclined to engage in tax aggressiveness practices. The adoption of PSAK 73 related to lease accounting treatment influences the tendency of manufacturing companies to engage in tax aggressiveness. Consequently, the results of this study can provide valuable insights for practitioners, academics, and policymakers in understanding the impact of PSAK 73 implementation on tax aggressiveness in manufacturing companies.