Peran Insentif Pajak Dalam Memoderasi Pengaruh Manajemen Laba, Leverage, dan Profitabilitas Terhadap Fraud Property and Real Estate di BEI (2019-2023)
DOI:
https://doi.org/10.35870/jemsi.v11i6.5211Keywords:
Earnings Management, Leverage, Profitability, Fraud Actions, Tax IncentivesAbstract
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.
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