Pengaruh Frekuensi Denda Pajak terhadap Kualitas Laba dengan Kualitas Audit sebagai Variabel Moderasi pada Peruusahaan FMCG di Indonesia

Kurnia Dewi kumalasari, Dr. Puspita Ghaniy Anggraini, S.E

2026 | Skripsi | AKUNTANSI

Penelitian ini bertujuan untuk menguji pengaruh frekuensi denda pajak terhadap kualitas laba serta menganalisis peran kualitas audit sebagai variabel moderasi pada perusahaan Fast Moving Consumer Goods (FMCG) yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022-2025. Penelitian ini dilatarbelakangi oleh adanya reformasi tata kelola yang bertujuan meningkatkan transparansi laporan keuangan perusahaan yang dapat memengaruhi kualitas informasi laba dan integritas pelaporan. Di Indonesia, keterkaitan ini diperkuat melalui perubahan regulasi Undang-undang  Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan yang menetapkan sanksi denda administratif bagi wajib pajak yang tidak patuh pajak. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan perusahaan, terutama Catatan atas Laporan Keuangan (CaLK), dengan metode purposive sampling. Berdasarkan kriteria sampel, diperoleh 61 perusahaan dengan total 158 observasi.. Frekuensi denda pajak diukur berdasarkan jumlah kejadian pengenaan sanksi dan bunga yang diungkapkan perusahaan, sedangkan kualitas laba diukur menggunakan Income Tax Accrual (TaxACC). Kualitas audit diproksikan menggunakan ukuran Kantor Akuntan Publik (KAP), yaitu KAP Big Four dan non-Big Four, dengan ukuran perusahaan, leverage, dan profitabilitas sebagai variabel kontrol. Hasil penelitian menunjukkan bahwa frekuensi denda pajak berpengaruh positif dan signifikan terhadap kualitas laba. Kualitas audit juga berpengaruh positif dan signifikan terhadap kualitas laba, yang menunjukkan bahwa perusahaan yang diaudit oleh KAP Big Four memiliki kualitas laba yang lebih tinggi dibandingkan perusahaan yang diaudit oleh KAP non-Big Four. Namun, interaksi antara frekuensi denda pajak dan kualitas audit tidak berpengaruh signifikan terhadap kualitas laba, sehingga kualitas audit tidak terbukti memoderasi hubungan antara frekuensi denda pajak dan kualitas laba. Temuan ini menunjukkan bahwa frekuensi denda pajak dan kualitas audit secara individual memiliki keterkaitan dengan kualitas laba, tetapi kualitas audit belum terbukti memperkuat hubungan antara frekuensi denda pajak dan kualitas laba pada perusahaan FMCG di Indonesia selama periode penelitian.

This study aims to examine the effect of the frequency of tax penalties on earnings quality and to analyze the role of audit quality as a moderating variable in Fast-Moving Consumer Goods (FMCG) companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. This study is motivated by governance reforms aimed at improving the transparency of corporate financial statements, which can affect the quality of earnings information and the integrity of reporting. In Indonesia, this relationship is reinforced by regulatory changes under Law No. 7 of 2021 on the Harmonization of Tax Regulations, which imposes administrative fines on non-compliant taxpayers. The study employs a quantitative approach using secondary data obtained from companies’ annual reports and financial statements particularly the Notes to the Financial Statements (CaLK) with a purposive sampling method. Based on the sampling criteria, 61 companies were selected, yielding a total of 158 observations. The frequency of tax fines was measured based on the number of instances of penalties and interest disclosed by the companies, while earnings quality was measured using the Income Tax Accrual (TaxACC) metric. Audit quality was proxied using the Public Accounting Firm (PAF) classification namely, Big Four and non-Big Four firms with firm size, leverage, and profitability as control variables. The results of the study indicate that the frequency of tax penalties has a positive and significant effect on earnings quality. Audit quality also has a positive and significant effect on earnings quality, suggesting that companies audited by Big Four firms have higher earnings quality than those audited by non-Big Four firms. However, the interaction between the frequency of tax penalties and audit quality does not have a significant effect on earnings quality; thus, audit quality does not moderate the relationship between the frequency of tax penalties and earnings quality. These findings suggest that the frequency of tax penalties and audit quality are individually associated with earnings quality, but audit quality has not been shown to strengthen the relationship between the frequency of tax penalties and earnings quality among FMCG companies in Indonesia during the study period.

Kata Kunci : Frekuensi denda pajak, Kualitas laba, Kualitas audit, FMCG, TaxACC