Earnings Management, Financial Distress, and Profitability: Does the Audit Committee Matter for Tax Aggressiveness?

Ruhani Ruhani; Rahma Yuliani; Monica Rahardian Ary Helmina

doi:10.37034/jems.v8i4.554

Authors

Ruhani Ruhani Universitas Lambung Mangkurat
Rahma Yuliani Universitas Lambung Mangkurat
Monica Rahardian Ary Helmina Universitas Lambung Mangkurat

DOI:

https://doi.org/10.37034/jems.v8i4.554

Keywords:

Audit Committee, Earnings Management, Financial Distress, Profitability, Tax Aggressiveness

Abstract

This study aims to examine the effects of earnings management, financial distress, and profitability on tax aggressiveness, as well as the moderating role of the audit committee in the relationship between these variables and tax aggressiveness in coal mining companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research employed a quantitative approach with an associative research design. The sample consisted of 17 companies selected using purposive sampling, resulting in 51 firm-year observations. Secondary data were obtained from the companies’ annual reports and financial statements and analyzed using panel data regression and Moderated Regression Analysis (MRA) with EViews software. The results indicate that earnings management has a positive and significant effect on tax aggressiveness, while financial distress has a negative and significant effect on tax aggressiveness. Profitability, however, has no significant effect on tax aggressiveness. Furthermore, the audit committee weakens the relationship between earnings management and tax aggressiveness but strengthens the relationship between financial distress and tax aggressiveness. Meanwhile, the audit committee does not moderate the relationship between profitability and tax aggressiveness. These findings highlight the importance of strengthening the effectiveness of the audit committee as a corporate governance mechanism to mitigate tax aggressiveness.

References

Frank, M. M., Lynch, L. J., & Rego, S. O. (2009). Tax reporting aggressiveness and its relation to aggressive financial reporting. Accounting Review, 84(2), 467–496. https://doi.org/10.2308/accr.2009.84.2.467

Leksono, A. W., Albertus, S. S., & Vhalery, R. (2019). Pengaruh Ukuran Perusahaan Dan Profitabilitas Terhadap Agresivitas Pajak Pada Perusahaan Manufaktur Yang Listing Di Bei Periode Tahun. Journal of Applied Business and Economic, 5(4), 301-314. http://doi.org/10.30998/jabe.v5i4.4174

Kurniawati, L., & Arifin, H. (2017). Agresivitas Pajak Dan Maturitas Utang. Jurnal Pajak Indonesia (Indonesian Tax Review), 1(1), 92–105. https://doi.org/10.31092/jpi.v1i1.176

Feryansyah, Handajani, L., & Hermanto. (2020). Pengaruh Manajemen Laba Terhadap Agresivitas Pajak Dengan Good Corporate Governance Dan Kebijakan Dividen Sebagai Variabel Pemoderasi. Ekonomi, Management, Bisnis, Akuntansi, 8(4), 140–155.

Yossanda, T. V., & Rahmanto, B. T. (2021). Komisaris Independen sebagai Pemoderasi Pengaruh Manajemen Laba Terhadap Agresivitas Pajak. AKURASI: Jurnal Riset Akuntansi Dan Keuangan, 3(1), 29–42. https://doi.org/10.36407/akurasi.v3i1.277

Patria, A. I., & Putri, W. C. . (2024). Pengaruh Manajemen Laba Dan Ukuran Perusahaan Terhadap Agresivitas Pajak Dengan Komisaris Independen Sebagai Pemoderasi. J-CEKI : Jurnal Cendekia Ilmiah, 3(5), 4425–4433. https://doi.org/10.56799/jceki.v3i5.4598

Setyawan, A. O., & Kartika, A. (2023). Leverage, Capital Intensity, Manajemen Laba, Dan Ukuran Perusahaan Terhadap Agresivitas Pajak. Jurnal Akuntansi & Keuangan Unja, 7(1), 1–9. https://doi.org/10.22437/jaku.v7i1.16447

Handayani, H. R., & Mardiansyah, S. (2021). Pengaruh Manajemen Laba Dan Financial Distress. Scientific Journal Of Reflection: Economic, Accounting, Management and Business, 4(2), 311–320. https://doi.org/10.37481/sjr.v4i2.282

Wesly, J., & Kuntadi, C. (2024). Pengaruh Manajemen Laba dan Financial Distress Terhadap Agresivitas Pajak. Jurnal Manajemen, Akuntansi dan Logistik (JUMATI), 1(5).

Nugroho, S. A., & Firmansyah, A. (2017). Pengaruh financial distress, real earnings management dan corporate governance terhadap tax aggressiveness. Journal of Business Administration, 1(2), 163–182. https://doi.org/10.30871/jaba.v1i2.616

Wayan, P. (2022). Faktor-Faktor Yang Mempengaruhi Agresivitas Pajak. Jurnal Pendidikan Indonesia, 3(08), 719–739. https://doi.org/10.59141/japendi.v3i08.1115

Utomo, A. B., & Fitria, G. N. (2020). Ukuran Perusahaan Memoderasi Pengaruh Capital Intensity dan Profitabilitas Terhadap Agresivitas Pajak. Esensi: Jurnal Bisnis Dan Manajemen, 10(2), 231-246. https://doi.org/10.15408/ess.v10i2.18800

JayantoPurba, C. V., & Kuncahyo, H. D. (2020). Pengaruh Profitabilitas, Likuiditas, dan Leverage, Terhadap Agresivitas Pajak pada Perusahaan Manufaktur Sektor Lainnya yang Terdaftar di BEI. Bisnis Net Jurnal Ekonomi dan Bisnis, 3(2), 158-174.

Maulana, I. A. (2020). Faktor-faktor yang mepengaruhi Agresivitas pajak pada perusahaan properti dan real estate. KRISNA: Kumpulan Riset Akuntansi, 11(2), 155-163.

Herlinda, A. R., & Rahmawati, M. I. (2021). Pengaruh Profitabilitas, likuiditas, leverage dan ukuran perusahaan terhadap agresivitas pajak. Jurnal Ilmu dan Riset Akuntansi (JIRA), 10(1).

Ayem, S., & Setyadi, A. (2019). Pengaruh Profitabilitas, Ukuran Perusahaan, Komite Audit Dan Capital IntensityTerhadap Agresivitas Pajak (Studi Pada Perusahaan Perbankan Yang Terdaftar di BEI Periode Tahun 2013-2017). Jurnal Akuntansi Pajak Dewantara, 1(2), 228-241.

Tarigan, A. H. B., & Sinabutar, R. (2021). Pengaruh profitabilitas, laverage terhadap agresivitas pajak pada sub sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2017-2019. Jurnal Ekonomis, 14(1a).

Wardani, D. K., Prabowo, A. A., & Wisang, M. N. (2022). Pengaruh profitabilitas terhadap agresivitas pajak dengan good corporate governance sebagai variabel moderasi. Akurat| Jurnal Ilmiah Akuntansi FE UNIBBA, 13(1), 67-75.

Dechow, P., Ge, W., & Schrand, C. (2010). Understanding earnings quality: A review of the proxies, their determinants and their consequences. Journal of Accounting and Economics, 50(2–3), 344–401. https://doi.org/10.1016/j.jacceco.2010.09.001

Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. In Corporate Governance. North-Holland Publishing Company.

Maharani, I. G. A. C., & Suardana, K. A. (2014). Pengaruh corporate governance, profitabilitas dan karakteristik eksekutif pada tax avoidance perusahaan manufaktur. E-Jurnal Akuntansi Universitas Udayana, 9(2), 525–539.

Asalam, A. G., & Astuti, A. P. (2023). Pengaruh Manajemen Laba, Komite Audit, Kepemilikan Institusional dan Corporate Social Responsibility Disclosure terhadap Agresivitas Pajak. Jurnal Informatika Ekonomi Bisnis, 5(2), 506-513. https://doi.org/10.37034/infeb.v5i2.583

Fadhila, N., & Andayani, S. (2022). Pengaruh Financial Distress, Profitabilitas, dan Leverage terhadap Tax Avoidance. Owner: Riset Dan Jurnal Akuntansi, 6(4), 3489-3500. https://doi.org/10.33395/owner.v6i4.1211

Lestari, A. E., Melzatia, S., & Melzatia, H. H. (2025). The impact of earnings management and distress on tax aggressiveness: The role of company size. Journal of Accounting Science, 9(2), 184–195. https://doi.org/10.21070/jas.v9i2.1870

Fitriyana, F., & Kamil, K. (2025). Good Corporate Governance, Political Connection, Leverage on Tax Avoidance Corporate Social Responsibility Disclosure Moderation. Jurnal Akuntansi & Keuangan Unja, 9(3), 197–212.

Hanifah, I. N. (2022). Corporate governance, likuiditas, tax avoidance: ukuran perusahaan sebagai variabel moderasi. Jurnal Literasi Akuntansi, 2(1), 1-14. https://doi.org/10.55587/jla.v2i1.5