HALAMAN JUDU L
SKRIPSI
Disusun oleh:
SURAKARTA
2017
i
ABSTRAK
ii
ABSTRACT
This study aims to determine and examine the effect of tax reporting
aggressiveness on aggressive financial reporting. Tax reporting aggressiveness is
calculated using the proxy for permanent discretionary differences. While the
aggressive financial reporting is calculated using discretionary accrual proxy.
The population of this study using manufacturing companies listed on the
Indonesia Stock Exchange in the period 2006-2015. Samples in this study as many
as 650 companies taken with purposive sampling method.
In the test results of multiple regression analysis explains that the tax
reporting aggressiveness tax positively affect the aggressive financial reporting.
The foreign operation control variable also negatively affects the aggressiveness
of financial reporting.
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iv
HALAMAN
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HALAMAN MOTO MOTTO
“Sesungguhnya setelah kesulitan itu pasti ada kemudahan, cukuplah Allah bagiku.
Tidak ada Tuhan selain dari-Nya. Hanya kepada-Nya aku bertawakal”
“Lautan ada di belakang kalian, sedangkan musuh ada di hadapan kalian. Dan
tidak ada yang tertinggal pada diri kalian kecuali kebenaran dan kesabaran”
-(Pepatah Jawa)-
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HALAMAN PERSEMBAHAN
Keluarga besar terutama kedua orang tua penulis, Papa Mama terimakasih atas
segala doa, motivasi, dan dukungan yang terus mengalir sampai sekarang.
Bapak Drs. Santoso Tri Hananto, M.Si., Ak selaku Kepala Program Studi
Bapak Drs. Eko Arief Sudaryono, M.Si., Ak., BKP. Selaku dosen pembimbing
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KATA PENGANTAR
penulis dapat menyelesaikan skripsi ini dengan baik dan lancar. Skripsi ini
Maret.
Hanya kepada Allah tempat kita berserah diri, dan penulis menyadari
dalam penulisan skripsi tidak lepas dari bantuan berbagai pihak. Oleh
2. Drs. Santoso Tri Hananto, M.Si. Ak., selaku Ketua Program Studi
selama ini.
studi.
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5. Seluruh dosen Fakultas Ekonomi dan Bisnis Universitas Sebelas
dorongan tersendiri agar skripsi ini cepat selesai, see you on top
guys.
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13. Kakak tingkat penulis, Mas Sigit, Mas Maman, Mas Ju, Mas Bantul
15. Teman- teman dan tim Closing Ceremony Artefac UNS 2016 yang
16. Teman – teman Akuntansi 2013 atas segala doa dan dukungan
Penulis
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DAFTAR ISI
HALAMAN JUDUL................................................................................................ i
ABSTRAK .............................................................................................................. ii
HALAMAN PERSETUJUAN ............................................................................... iv
HALAMAN PENGESAHAN ................................................................................. v
SURAT PERNYATAAN SKRIPSI....................................................................... vi
HALAMAN MOTTO ........................................................................................... vii
HALAMAN PERSEMBAHAN .......................................................................... viii
KATA PENGANTAR ........................................................................................... ix
DAFTAR ISI ........................................................................................................ xiii
DAFTAR TABEL ................................................................................................. xv
DAFTAR GAMBAR .......................................................................................... xvii
DAFTAR LAMPIRAN ...................................................................................... xviii
BAB I PENDAHULUAN ....................................................................................... 1
1.1 Latar Belakang Masalah ........................................................................... 1
1.2 Perumusan Masalah .................................................................................. 6
1.3 Tujuan Penelitian ...................................................................................... 6
1.4 Manfaat Penelitian .................................................................................... 6
1.5 Orisinalitas Penelitian............................................................................... 7
BAB II LANDASAN TEORI DAN PENGEMBANGAN HIPOTESIS ................ 8
2.1 Landasan Teori ......................................................................................... 8
2.1.1 Teori Agensi ...................................................................................... 8
2.1.2 Agresivitas Pelaporan Keuangan .................................................... 12
2.1.2.1 Pengertian Agresivitas Pelaporan Keuangan .................................. 12
2.1.2.2 Pola Manajemen Laba ..................................................................... 15
2.1.2.3 Keuntungan dan Kerugian Agresivitas Pelaporan Keuangan ......... 18
2.1.3 Agresivitas Pajak............................................................................. 19
2.1.3.1 Pengertian Agresivitas Pajak .......................................................... 19
2.1.3.2 Perbedaan Laba Akuntansi dan Laba Fiskal ................................... 21
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2.1.3.3 Keuntungan dan Kerugian Agresivitas Pajak ................................. 23
2.2 Penelitian Terdahulu dan Pengembangan Hipotesis .............................. 25
2.2.1 Penelitian Terdahulu ............................................................................... 25
2.2.2 Pengembangan Hipotesis ....................................................................... 27
2.3 Kerangaka Pemikiran ............................................................................. 28
BAB III METODE PENELITIAN........................................................................ 29
3.1. Ruang Lingkup Penelitian ...................................................................... 29
3.2. Populasi dan Sampel .............................................................................. 29
3.3 Jenis dan Sumber Data ........................................................................... 30
3.4 Definisi Operasional dan Pengukuran Variabel ..................................... 30
3.4.1 Variabel Dependen .......................................................................... 31
3.4.2 Variabel Independen ....................................................................... 32
3.4.3 Variabel Kontrol.............................................................................. 33
3.5 Pengujian Data ....................................................................................... 34
3.5.1 Tabulasi Data .......................................................................................... 34
3.5.2 Uji Model Panel...................................................................................... 35
3.6 Alat Statistik ........................................................................................... 38
3.6.1 Statistik Deskriptif .................................................................................. 38
3.6.2 Penilaian Model Estimasi ....................................................................... 38
3.7 Pengujian Hipotesis ................................................................................ 39
BAB IV HASIL ANALISIS DAN PEMBAHASAN ........................................... 43
4.1 Deskripsi Sampel .................................................................................... 43
4.2 Analisis dan Pembahasan ....................................................................... 44
4.2.1 Hasil Uji Statistik Deskriptif ........................................................... 44
4.2.2 Pemilihan Model Estimasi Persistensi Laba ................................... 47
4.2.3 Uji Regresi ...................................................................................... 49
4.2.4 Uji Hipotesis ................................................................................... 50
4.2.5 Pembahasan Hasil dan Analisis ...................................................... 50
BAB V KESIMPULAN, KETERBATASAN, DAN SARAN ............................. 54
5.1 Kesimpulan ............................................................................................. 54
5.2 Keterbatasan ........................................................................................... 55
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5.3 Saran ....................................................................................................... 55
5.4 Implikasi ................................................................................................. 56
DAFTAR PUSTAKA ........................................................................................... 57
LAMPIRAN .......................................................................................................... 61
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DAFTAR TABEL
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DAFTAR GAMBAR
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DAFTAR LAMPIRAN
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