Agresivitas Pajak dan Kecurangan AkuntansiAgresivitas Pajak dan Kecurangan Akuntansi

Studi Empiris pada Perusahaan Manufakur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017

  • Suci Ardiryanti Fakultas Ekonomi, Universitas Negeri Padang
  • Herlina Helmy Fakultas Ekonomi, Universitas Negeri Padang
  • Erly Mulyani Fakultas Ekonomi, Universitas Negeri Padang
Keywords: Accounting Fraud, Tax Aggressiveness


This study aims to examine the tax aggressiveness relationship accounting fraud. This study uses the Beneish M Score Model to detecting accounting fraud and then measured by a dummy variable. The tax aggressiveness variable measured using five proxies including, Effective Tax Rate (ETR1, ETR2, ETR3, ETR4) and Book Tax Differences (BTD).  The study population was manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The study sample was determined by purposive sampling, so that 53 samples of manufacturing companies were obtained. Based on panel data regression analysis, the result show that of the five proxies used to measure tax aggressiveness, only ETR4 had a significant positive related to accounting fraud. While ETR1, ETR2, and ETR3 have an insignificant negative related to accounting fraud, and BTD is positive related to accounting fraud but not significant. The conclusion of this study is that tax aggressiveness are not positively related significantly with accounting fraud so the hypothesis is rejected.