arbiter
JournalsPricingAccount

The Effect of Tax Avoidance, Tax Rate Change, and Sustainability Disclosure on Earnings Management

Politeknik Keuangan Negara STAN, Banten, Indonesia et al.

Economics and Finance in Indonesia2024https://doi.org/10.47291/efi.2024.03article
ABDC C
Weight
0.41

What the paper says

This study aims to analyze the effect of tax avoidance, changes in tax rates, and sustainability disclosures on earnings management. The sample in this study is public companies listed on the IDX for the period 2018–2021. The results of this study indicate that tax avoidance has no effect on earnings management. In addition, after the reduction in the corporate income tax rate, companies tend to conduct earnings management to reduce revenue. In the sustainability aspect, environmental sustainability disclosure has no effect on earnings management, while social sustainability disclosure has a positive effect on earnings management. The results of this study can beaconsideration for the DGT and OJKinevaluating policies to reduce corporate tax rates, and sustainability disclosures.

1 citation

Open paper page →

Cite this paper

https://doi.org/https://doi.org/10.47291/efi.2024.03

Or copy a formatted citation

@article{politeknik2024,
  title        = {{The Effect of Tax Avoidance, Tax Rate Change, and Sustainability Disclosure on Earnings Management}},
  author       = {Politeknik Keuangan Negara STAN, Banten, Indonesia et al.},
  journal      = {Economics and Finance in Indonesia},
  year         = {2024},
  doi          = {https://doi.org/https://doi.org/10.47291/efi.2024.03},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

The Effect of Tax Avoidance, Tax Rate Change, and Sustainability Disclosure on Earnings Management

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.41

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.28 × 0.4 = 0.11
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.