P PENGARUH FAKTOR KEUANGAN TERHADAP KEPUTUSAN PELAPORAN KEUANGAN DAN PELAPORAN PAJAK

Wahidatul Husnaini., Susi Retna Cahyaningtyas., Lukman Effendy

  • Wahidatul Husnaini

Abstract

This study emphasizes on one of the management strategies, by accessing whether a company would have a propensity toward the financial reporting or tax reporting. In addition, the study also aims to examine the various factors of corporate finance activities as a source of differences in weighing the financial reporting or tax reporting. These variables are short-term debt, long-term debt, cash deficits and the ability to access capital markets. This study focused on manufacturing companies listed in Indonesia Stock Exchange during 2012 - 2014. Sample was determined based on the purposive sampling method and as a result, this study obtained 66 units of observations. Hypothesis testing based on logit regression showed that (1) 51.5% of companies choose financial reporting above tax reporting while 48.5% chose tax reporting above financial reporting. (2) Long-term debt has negative influence on decisions of financial reporting or tax reporting. Companies with high long-term ratio tend to make aggressive tax reporting for interest expense is deductible expense. (3) Three independent variables such as short-term debt, financing deficit and access to capital markets has no influence the decision of financial reporting or tax reporting.


Keywords: short-term debt, long-term debt, financing deficit, access to capital markets, reporting decision.

Author Biography

Wahidatul Husnaini

Jurusan Akuntansi, FEB Unram

Published
2017-08-11
How to Cite
HUSNAINI, Wahidatul. P PENGARUH FAKTOR KEUANGAN TERHADAP KEPUTUSAN PELAPORAN KEUANGAN DAN PELAPORAN PAJAK. Accaounting Journal Research, [S.l.], v. 15, n. 2, p. 104, aug. 2017. ISSN 1858-0785. Available at: <http://aksioma.unram.ac.id/index.php/aksioma/article/view/10>. Date accessed: 25 sep. 2017.