Analysis of Personality Tax Professional on Earnings Management
Journal Title: Religación. Revista de Ciencias Sociales y Humanidades - Year 2019, Vol 4, Issue 17
Abstract
The purpose of this study is to determine whether the tax professional personality affects the understanding of earnings management, with the implementation of tax planning as an intervening variable. The fact that the tax collection in Indonesia expired up to 5-10 years then the company can’t be free from the tax collection if there is a mistake in tax planning and negligence in complying with taxation obligation. The variables used for this research are based on Regulation of the Minister of Finance no. 111 the Year 2014 about Tax Consultant that the skill, sustainable knowledge, and ethics are expected to affect the understanding of earnings management through the implementation of tax planning with some modifications from previous research. The sample of this study consists of one hundred and twenty-five tax consultants member of the Indonesian Tax Consultant Association of South Jakarta Branch. Structural Equation Modeling (SEM) is used for data analysis. The result of the research shows that skill has significant positive and ethical effect negatively significant to understanding earnings management through the implementation of tax planning whereas sustainable knowledge is not significantly positive effect to understanding earnings management through tax planning implementation. Empirical results show that personal skill will help someone to understand the company's earnings management while ethics will be a control in the implementation of tax planning and earnings management so that it can be contrary to the purpose of tax planning.
Authors and Affiliations
Deden Tarmidi, Sekar Mayangsari, Khomsiyah
Keywords
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