The Role of Managerial Ownership as a Mediator on the Effect of Aggressive Tax Actions on Earnings Quality

Purpose:  The objectives of this study is to examine and analyze the effect of Aggressive Tax Actions on Earnings Quality in which mediated by Managerial Ownership.   Theoretical framework:  The theoretical framework of this study is grounded in the examination of the interplay between aggressive tax actions, managerial ownership, and earnings quality. The study likely draws on existing theories in finance, taxation, and corporate governance to develop a conceptual basis for understanding how aggressive tax actions may affect both managerial ownership and, subsequently, earnings quality.   Design/Methodology/Approach:   This study utilizes a sample of banking companies listed on the Indonesia Stock Exchange for the period 2019-2021 through purposive sampling method. As a result, 13 research samples were obtained for the three-year. Therefore, the total number of observations is 39. The analytical tool used is Eviews version 13 with a panel data regression approach.   Findings:  Aggressive tax actions determine no significant effect on earnings quality. However, a negative and significant effect is observed on managerial ownership. Managerial ownership, in turn, does not affect significantly on earnings quality. The study also explores the indirect impact of aggressive tax actions on earnings quality through managerial ownership, finding no significant effect.   Research, Practical & Social implications:  Practically, the findings offer guidance for financial decision-making and taxation policies in Indonesian banking companies. Socially, the study enhances transparency and accountability in the financial sector, benefiting stakeholders.   Originality/Value:  The study's original contribution lies in empirical exploration of the relationships between aggressive tax actions, managerial ownership, and earnings quality in the specific context of Indonesian banking companies, adding valuable insights to the existing financial literature

The Effect of Audit Quality and Corporate Governance on Tax Evasion Practices in State-Owned Enterprises (SOEs) In Indonesia

This study aims to examine the effect of audit quality and corporate governance on tax evasion practices. The sample used are State-Owned Enterprises (SOEs) listed in Indonesia Stock Exchange (IDX) period 2013-2016. Sampling method use purposive sampling with 80 sample observations. The analysis tool used is SMARTPLS 3.0. The result shows that audit quality has no significant effect on tax evasion practices in SOEs in Indonesia, while corporate governance has a significant effect on tax evasion practices in SOEs in Indonesia. Keywords: Audit Quality, Corporate Governance, Tax Evasion Practices

PERTIMBANGAN RISIKO AUDIT DAN SKEPTISME PROFESIONAL AUDITOR SEBAGAI PENDORONG KUALITAS AUDIT DIMEDIASI OLEH PENDETEKSIAN KECURANGAN DALAM LAPORAN KEUANGAN (STUDI EMPIRIS PADA KAP DI INDONESIA)

Tujuan penelitian ini adalah untuk mengestimasi pengaruh pertimbangan risiko audit dan skeptisme profesional auditor terhadap kualitas audit yang dimediasi oleh pendeteksian kecurangan dalam laporan keuangan. Sampel penelitian ini terdiri dari 216 auditor dari KAP di seluruh Indonesia dengan menggunakan rumus slovin.Alat analisis yang digunakan adalah SmartPLS 3.2.2. Hasil penelitian menunjukkan bahwa (1) pertimbangan risiko audit tidak berpengaruh signifikan terhadap kualitas audit, (2) skeptisme professional berpengaruh positif dan signifikan terhadap kualitas audit, (3) pendeteksian kecurangan dalam laporan keuangan berpengaruh positif dan signifikan terhadap kualitas audit, (4) pertimbangan risiko audit tidak berpengaruh signifikan terhadap pendeteksian kecurangan dalam laporan keuangan, (5) skeptisme profesional auditor berpengaruh positif dan signifikan terhadap pendeteksian kecurangan dalam laporan keuangan, (6) pendeteksian kecurangan dalam laporan keuangan tidak dapat memediasi pengaruh pertimbangan risiko audt terhadap kualitas audit, dan (7) pendeteksian kecurangan dalam laporan keuangan dapat memediasi pengaruh skeptisme profesional terhadap kualitas audit. Kata Kunci: Pertimbangan Risiko Audit, Skeptisme Profesional Auditor, Pendeteksian Kecurangan dalam Laporan Keuangan, Kualitas Audi