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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh perusahaan kepemilikan keluarga sebagai pemoderasi hubungan antara real earning management  dan accrual earning management  terhadap agresivitas pajak, pada perusahaan manufaktur di Bursa Efek Indonesia periode 2019-2021. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah purposive sampling. Sebanyak 215 perusahaan telah memenuhi kriteria sebagai observasi. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian memberikan bukti empiris bahwa bahwa real earning management dan kepemilikan keluarga sebagai variabel moderasi berpengaruh terhadap agresivitas pajak, variabel kepemilikan keluarga dapat memoderasi pengaruh real earning management  terhadap agresivitas pajak. Sedangkan variabel accrual earning management  tidak berpengaruh terhadap agresivitas pajak, dan variabel kepemilikan keluarga tidak dapat memoderasi pengaruh accrual earning management  terhadap agresivitas pajak.

Keywords

Real Earning management, Accrual Earning management, Kepemilikan Keluarga, Agresivitas Pajak

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Safero, M. N. N. ., & Puspawati, D. . (2024). Perusahaan Kepemilikan Keluarga Sebagai Pemoderasi Hubungan Antara Real Earning Management dan Accrual Earning Management Terhadap Agresivitas Pajak . Economics and Digital Business Review, 5(1), 439–450. https://doi.org/10.37531/ecotal.v5i1.1090
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