PENGARUH PENYISIHAN KERUGIAN PENURUNAN NILAI TERHADAP PENGHINDARAN PAJAK DENGAN ADOPSI PSAK 71 SEBAGAI VARIABEL MODERATING

Muhammad Nazaruddin, Uun Sunarsih

Abstract


Banking sector as a part of an economic system that has a key role as financial intermediation and financial stability to prevent and cope with the crisis. The role of banking sector is needed not only to recover the economy but to deliver contribution to state revenue in the form of corporate income taxes. The implementation of IFRS 9 in PSAK 71 has an impact on CKPN measurements that can also be used for tax avoidance. The study aims to find out the effect of CKPN on tax avoidance and whether the adoption of IFRS in PSAK 71 strengthens the influence of CKPN on tax avoidance. This study used a Ordinary Least Squares (OLS) regression regression method with quantitative shorts, by collecting data derived from the financial statements of banking subsectors listed on the Indonesia Stock Exchange (IDX). The financial statements taken are quarter 4 of 2017 up to the financial statements of the second quarter of 2021.The results showed that CKPN has an impact on tax avoidance while IFRS adoption in PSAK 71 doesnot amplify the impact on tax avoidance. Subsequent research could use more sample sizes to be able to optimally test the application of PSAK 71

Keywords


tax avoidance, banking sector; PSAK 71; CKPN; IFRS 9

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