Pengaruh Liabilitas Pajak Tangguhan Terhadap Penghindaran Pajak: Peran Adopsi IFRS Sebagai Moderasi (Sektor Manufaktur di ASEAN Periode 2020-2024)

Afifah Pramesti Apraystia, Dr. Puspita Ghaniy Anggraini, S.E.

2026 | Skripsi | AKUNTANSI

Penghindaran pajak merupakan strategi yang dilakukan perusahaan dalam mengelola kewajiban perpajakannya dengan memanfaatkan ketentuan perpajakan yang berlaku. Penelitian ini bertujuan untuk menganalisis pengaruh liabilitas pajak tangguhan terhadap penghindaran pajak serta menguji pengaruh adopsi International Financial Reporting Standards (IFRS) dan perannya dalam memoderasi hubungan tersebut. Melalui pendekatan kuantitatif, penelitian ini menganalisis 1.763 observasi perusahaan-tahun pada perusahaan manufaktur di enam negara ASEAN selama periode 2020–2024. Data keuangan perusahaan diperoleh dari basis data Osiris dan dianalisis menggunakan regresi data panel Random Effect Model (REM). Penghindaran pajak diproksikan menggunakan GAAP Effective Tax Rate (ETR) yang dikalikan dengan ?1. Hasil pengujian menunjukkan bahwa liabilitas pajak tangguhan tidak berpengaruh positif secara signifikan terhadap penghindaran pajak. Adopsi IFRS juga tidak menunjukkan pengaruh positif yang signifikan terhadap penghindaran pajak. Lebih lanjut, hasil pengujian moderasi menunjukkan bahwa adopsi IFRS tidak memperkuat pengaruh positif liabilitas pajak tangguhan terhadap penghindaran pajak. Dengan demikian, hasil penelitian belum memberikan bukti empiris yang mendukung hubungan yang dihipotesiskan antara liabilitas pajak tangguhan, adopsi IFRS, dan penghindaran pajak.

Tax avoidance represents one of the strategies employed by companies in managing their tax burden and may be reflected in differences between accounting and tax treatments. Temporary differences in the recognition of income and expenses may give rise to deferred tax liabilities, which reflect tax consequences in future periods. This study aims to analyze the effect of deferred tax liabilities on tax avoidance and to examine the effect of International Financial Reporting Standards (IFRS) adoption and its moderating role in this relationship. Using a quantitative approach, this study analyzes 1,763 firm-year observations of manufacturing companies listed on the stock exchanges of Indonesia, Malaysia, Singapore, Thailand, Vietnam, and the Philippines during the 2020–2024 period. The companies’ financial data were obtained from the Osiris database and analyzed using panel data regression with the Random Effect Model (REM). Tax avoidance is proxied by the GAAP Effective Tax Rate (ETR) multiplied by ?1. The empirical results show that deferred tax liabilities do not have a significant positive effect on tax avoidance. IFRS adoption also does not have a significant positive effect on tax avoidance. Furthermore, the moderation test indicates that IFRS adoption does not strengthen the positive effect of deferred tax liabilities on tax avoidance. Thus, the findings indicate that deferred tax liabilities and IFRS adoption do not provide evidence of increased tax avoidance among manufacturing companies in the six ASEAN countries during the study period.

Kata Kunci : Deferred tax liabilities, tax avoidance, IFRS adoption, GAAP ETR, manufacturing companies