Published: 2025-12-01
Peran Insentif Pajak Dalam Memoderasi Pengaruh Manajemen Laba, Leverage, dan Profitabilitas Terhadap Fraud Property and Real Estate di BEI (2019-2023)
DOI: 10.35870/jemsi.v11i6.5211
Abstract
Fraud is a deliberate act of deception committed to obtain personal or group gain by violating applicable laws and regulations. This study aims to analyze the influence of earnings management, leverage, and profitability on fraud, and to examine the moderating role of tax incentives in these relationships in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. This research employs a quantitative approach using secondary data in the form of financial statements obtained from the official IDX website. The sampling method used is purposive sampling, in which 10 companies out of 93 met the criteria for this study. The data were analyzed using multiple linear regression and moderated regression analysis (MRA). The results indicate that earnings management has a significant effect on corporate fraud. Meanwhile, leverage and profitability have a significant negative effect on fraud. The moderating test shows that tax incentives do not moderate the effect of earnings management and profitability on fraud. However, tax incentives are proven to moderate the effect of leverage on fraud in property and real estate companies listed on the Indonesia Stock Exchange during the 2019–2023 period.
Keywords
Earnings Management; Leverage; Profitability; Fraud Actions; Tax Incentives
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
-
Issue: Vol. 11 No. 6 (2025)
-
Section: Articles
-
Published: 2025-12-01
-
License: CC BY 4.0
-
Copyright: © 2025 Authors
-
DOI: 10.35870/jemsi.v11i6.5211
AI Research Hub
This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem.
Yulianti, Universitas Bumigora
Fakultas Ekonomi dan Bisnis, Universitas Bumigora.
R. Ayu Ida Aryani, Universitas Bumigora
Fakultas Ekonomi dan Bisnis, Universitas Bumigora.
Baiq Dinda Puspita Ayu, Universitas Bumigora
Fakultas Ekonomi dan Bisnis, Universitas Bumigora.
-
Aditya Gede Pratama, Nasution, Y. S. J., & Nurwani. (2023). Pengaruh manajemen laba terhadap nilai perusahaan dengan corporate governance sebagai variabel moderasi (Studi kasus pada perusahaan goods consumer yang terdaftar di BEI). J-Reb: Journal Research of Economic and Business, 2(02), 21–31. https://doi.org/10.55537/jreb.v2i02.530.
-
Aryoputro, K. D., & Geraldina, I. (2023). Dampak manajemen laba dan corporate social responsibility pada tindakan agresivitas pajak (Studi pada perusahaan pertambangan terdaftar di BEI periode 2014-2018). Jurnal Keuangan Dan Perbankan, 16(1), 1. https://doi.org/10.35384/jkp.v16i1.307.
-
Bareksa.com. (2018). Rilis lapkeu Juni 2018, ini penjelasan Lippo Karawaci soal kasus Meikarta.
-
Clarisa, S., & Pangerapan, S. (2019). The effect of company size, solvability, profitability, and Kap size on audit delay in mining sector companies listed in Indonesia Stock Exchange. Jurnal EMBA, 7(3), 3069–3078.
-
Firmansyah, F., Layli, M., & Abia, A. (2023). Implementasi corporate governance, manajemen laba terhadap stiky cost di moderasi insentif pajak Covid-19. Jurnal Akuntansi Bisnis, 16(2), 170. https://doi.org/10.30813/jab.v16i2.3608.
-
Hamdiah, N., & Anggrini, A. (2024). Pengaruh perencanaan pajak, insentif pajak dan pertumbuhan laba terhadap manajemen laba, 12(1), 59–71.
-
Hidayat, K., Ompusunggu, A. P., & Suratno, H. S. (2018). Pengaruh corporate social responsibility terhadap agresivitas pajak dengan insentif pajak sebagai pemoderasi (Studi pada perusahaan pertambangan yang terdaftar di BEI). JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 2(2), 39–58. https://doi.org/10.34204/jiafe.v2i2.543.
-
Manik, J., & Darmansyah, D. (2022). Determinan penghindaran pajak dengan profitabilitas sebagai pemoderasi pada perusahaan manufaktur. Jurnal Riset Akuntansi & Perpajakan (JRAP), 9(02), 146–158. https://doi.org/10.35838/jrap.2022.009.02.12.
-
Ningsih, F. I., & Purwasih, D. (2023). Pengaruh kepemilikan institusional, pertumbuhan penjualan dan manajemen laba terhadap penghindaran pajak. Jurnal Akuntansi Barelang, 7(2), 25–36. https://doi.org/10.33884/jab.v7i2.7152.
-
Nugroho, A. A., Baridwan, Z., & Mardiati, E. (2018). Pengaruh profitabilitas, likuiditas, leverage, dan corporate governance terhadap kecurangan laporan keuangan, serta financial distress sebagai variabel intervening. Media Trend, 13(2), 219. https://doi.org/10.21107/mediatrend.v13i2.4065.
-
Nurdiana, I., & Khusnah, H. (2023). Pengaruh financial distress, female CEO, profitabilitas, opportunity dan materialitas terhadap kecurangan laporan keuangan. Jurnal Ilmiah Akuntansi Dan Keuangan, 12(1), 44–54. https://doi.org/10.32639/jiak.v12i1.300.
-
Permata Dewi, E., & Nurhayati, I. (2022). Pengaruh leverage dan profitabilitas terhadap manajemen laba dengan kepemilikan manajerial sebagai variabel moderasi. Jurnal GeoEkonomi, 13(1), 40–54. https://doi.org/10.36277/geoekonomi.v13i1.178.
-
Purwanto, H. (2018). Leverage, ukuran perusahaan, dan fixed asset intensity dan pajak penghasilan dimoderasi regulasi insentif pajak revaluasi aset. Jurnal Riset Akuntansi & Perpajakan (JRAP), 5(01), 119–130. https://doi.org/10.35838/jrap.v5i01.179.
-
Sugiyono. (2020). Metodologi penelitian kuantitatif, kualitatif dan R & D.
-
Tjahjono, A., Prasetyo, P. P., & Pujiati, D. (2023). Pengaruh leverage dan ukuran perusahaan terhadap praktik perataan laba dengan profitabilitas sebagai variabel intervening pada perusahaan real estate dan property yang terdaftar di BEI tahun 2016-2020. Jurnal Riset Akuntansi Dan Bisnis Indonesia, 3(1), 338–362. https://doi.org/10.32477/jrabi.v3i1.688.
-
Trisnaningsih, S., & Sari, E. M. (2021). Good corporate governance memoderasi pengaruh profitabilitas, leverage, dan ukuran perusahaan terhadap tax avoidance. Seminar Nasional Akuntansi Dan Call for Paper (SENAPAN), 1(2), 736–753. https://doi.org/10.33005/senapan.v1i2.159.
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.