scholarly journals PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK DAN DEBT TO EQUITY RATIO TERHADAP PRAKTIK MANAJEMEN LABA

2019 ◽  
Vol 11 (2) ◽  
pp. 105
Author(s):  
Syilvia Syilvia ◽  
Puspahadi Boenjamin ◽  
Susi Dwi Mulyani
Keyword(s):  
Earnings Management ◽  
Management Practices ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Public Companies ◽  
Equity Ratio ◽  
Deferred Tax ◽  
Tax Expense

<p class="Style1"><em>The purpose of this research is to identifi</em><em><sup>,</sup></em><em> the effect of deffered tax expense, tax </em><em>planning, and debt to equity ratio to the earnings management practices go public's </em><em>manufacturing companies. The data used in this research is secondary data datained </em><em>from financial statements of go public companies in Indonesia Stock Exchange during </em><em>2012-2014. The research sample using 57 manufacturing companies each year. The </em><em>sampling method used is purposive sampling. data analysis method used is quantitative </em><em>method with descriptive statistics, classic assumptions test and hypothesis test to </em><em>ident6 independent variables that influence the dependent variable. The result showed </em><em>that debt to equity ratio has an influence signifikan and positif on earnings </em><em>management practices. The deferred tax expense has no influence signifikan and positif </em><em>on earnings management practices. Tax planning no influence signifikan and negatif </em><em>on earnings management practices.</em></p>

scholarly journals Pengaruh Beban Pajak Tangguhan dan Perencanaan Pajak Terhadap Manajemen Laba

2021 ◽  
Vol 4 (3) ◽  
pp. 305-315
Author(s):  
Dita Rimbawati Dewi ◽  
Dian Anita Nuswantara
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Consumer Good ◽  
Tax Planning ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Deferred Tax ◽  
Tax Expense

This study aims to examine the effect of deferred tax expense and tax planning on earnings management. This research is a quantitative study using secondary data from financial reports and annual reports of manufacturing companies sub-sector consumer good indutry listed on the Indonesia Stock Exchange from 2014 until 2018. The sample selection uses a purposive sampling method. Data analysis techniques using multiple regression analysis with SPSS 23. The results of this study are the variable tax planning has a positive influence on earnings management. The variable deferred tax expense does not have a significant effect on earnings management because management has limitations in determining the amount of deffered tax expense.

scholarly journals PENGARUH BEBAN PAJAK TANGUHAN, LEVERAGE TERHADAP MANAJEMEN LABA RIIL

2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Kresnanda Rahmanto
Keyword(s):  
Regression Analysis ◽  
Earnings Management ◽  
Multiple Regression Analysis ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Descriptive Statistics ◽  
Manufacturing Companies ◽  
Real Activity ◽  
Deferred Tax ◽  
Tax Expense

This study aims to provide empirical evidence of the effect of deferred tax expense and leverage to earnings management through manipulation of real activity in the manufacturing companies listed in Indonesia Stock Exchange in 2010-2016. The sample in this study are 127 manufacturing companies listed on Indonesia Stock Exchange (IDX) during 2010-2016 period. The method of analysis used is descriptive statistics, hypothesis test using multiple regression analysis. The results of this study prove that variable deferred tax expense and leverage simultaneously have a significant effect on earnings management through real activities manipulation. However partially deferred tax expense is not affected and leverage has significant negative effect.Keywords: Deferred Tax Expense, Leverage, Earnings Management, Real Activity.

Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan Dan Ukuran Perusahaan Terhadap Manajemen Laba

2019 ◽  
Vol 2 (2) ◽  
pp. 96-107
Author(s):  
Tutik Avrinia Wulansari
Keyword(s):  
Stock Exchange ◽  
Hypothesis Test ◽  
Secondary Data ◽  
Sampling Technique ◽  
Tax Planning ◽  
Financial Reports ◽  
Beverage Industry ◽  
Food And Beverage ◽  
Deferred Tax ◽  
Tax Expense

Effect of Tax Planning, Deferred Tax Expense And Size Company on Profit Management (Case study onfood and beverage industry financial reports listed on the IDX).The purpose of this study is to prove whether the hypothesis is arranged based on background and previous research is accepted or not. This type of research is quantitative descriptive. The population in this study is the consumer goods industry (food and beverage) listed on the Indonesia Stock Exchange for the period 2016-2018. The samples in this study were 10 companies. The sampling technique in this study used a purposive sampling technique. The research data are secondary data in the form of food and beverage industry financial reports listed on the IDX. Data is downloaded through www.idx.co.id. The hypothesis test results of this research are profit management can be influenced by tax planning variables, deferred tax expense, and company size and the remaining 74.9% can be influenced by other variables.

scholarly journals Real earnings management of operation before and after the implementation of IFRS using cash flow measurement approach

2016 ◽  
Vol 5 (1) ◽  
pp. 55
Author(s):  
Tiara Puspita Dewi ◽  
Nurmala Ahmar
Keyword(s):  
Earnings Management ◽  
Cash Flow ◽  
Stock Exchange ◽  
Secondary Data ◽  
Real Earnings Management ◽  
Manufacturing Companies ◽  
Public Companies ◽  
Before And After ◽  
Measurement Approach ◽  
Infor Mation

The timeframe of this study is two years, before the implementation of IFRS in 2011 and after the implementation of IFRS in 2013. The population of this study is manufacturing companies listed in Indonesia Stock Exchange. From the existing 179 companies, 92 companies were selected according to the criteria of the sampling method and then determined as the subjects of the study. The data were secondary data obtained in the form of ready-made (provided) through publications and infor-mation issued by various organizations or public companies listed in Indonesia Stock Exchange. The focus of this study is to examine the differences in the real earnings management with the measurement of cash flow operation before and after the implementation of IFRS. Roychowdhury (2006) stated that the indication of real earnings management is the interval between -0.075 and 0.075. The results show that there is no difference between real earnings management with the measurement of cash flow operation before the implementation of IFRS and real earnings man-agement with the measurement of cash flow operation after the implementation of IFRS.

scholarly journals PENGARUH ASET PAJAK TANGGUHAN DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA

2015 ◽  
Vol 1 (2) ◽  
pp. 12-20
Author(s):  
Tiara Timuriana ◽  
Rezwan Rizki Muhamad
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Deferred Tax Assets ◽  
Data Processing Method ◽  
Accounting Numbers ◽  
Deferred Tax ◽  
Descriptive Statistical Analysis ◽  
Tax Expense

The financial statements of the company produced and prepared as a management accountability to investors so that it reflects the company's activities. The liability is not limited to management purposes but also for the benefit of the tax authorities. The big difference in the spur interest and information management to consider how accounting numbers generated can maximize its interests. How that can be done to influence the management accounting numbers can be the earnings management through deferred tax assets and deferred tax expense in the financial statements. This study aims to: (1) Describing the effects of deferred tax assets on earnings management in manufacturing companies in Indonesia Stock Exchange 2010-2014. (2) Describe the effect of deferred tax expense on earnings management in manufacturing companies in Indonesia Stock Exchange 2010-2014. (3) Describe the effect of deferred tax assets and deferred tax expense on earnings management in manufacturing companies in Indonesia Stock Exchange 2010-2014. Data processing method is by descriptive statistical analysis with analysis tools that multiple linear regression. Research shows that: (1) Assets Deferred tax effect on earnings management, (2) Deferred tax expense has no effect on earnings management, and (3) Deferred tax assets and deferred tax expense jointly effect on earnings management.Key words: Asset deferred tax, deferred tax expense, and earnings management

scholarly journals The Effect of Deferred Tax Expenses, Profitability and Leverage on Earnings Management

Academia Open ◽  
2021 ◽  
Vol 3 ◽  
Author(s):  
Rita Sriwahyuni ◽  
Herman Ernandi
Keyword(s):  
Earnings Management ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Test Method ◽  
Quantitative Research Methods ◽  
Data Source ◽  
Deferred Tax ◽  
A Company ◽  
Tax Expense

This research uses quantitative research methods. The data source obtained is secondary data obtained from the Indonesia Stock Exchange (BEI). The data will be analyzed using the classical assumption test method, the goodnes of fit model test and multiple linear regression. The independent variables in this study are dependent tax expense, profitability and leverage. The dependent variable in this study is earnings management.Based on the data analysis conducted, it is concluded that deferred tax expense and profitability have no effect on earnings management. This means that earnings management cannot be measured by the variable deferred tax expense and profitability. However, the leverage variable has an effect on earnings management. This means that the leverage of a company can be used as a guide in determining earnings management

Analisis Pengaruh Beban Pajak Kini, Beban Pajak Tangguhan, Dan Basis Akrual Terhadap Manajemen Laba

2015 ◽  
Vol 7 (1) ◽  
pp. 70-86
Author(s):  
Felicia Amanda ◽  
Meiriska Febrianti
Keyword(s):  
Earnings Management ◽  
Consumer Goods ◽  
Secondary Data ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Accrual Basis ◽  
Deferred Tax ◽  
Official Site ◽  
Selection Of ◽  
Tax Expense

The purpose of this study is to analyze the effect of current tax, deferred tax expense, and accrual basis towards earnings management. The object of this study are manufacturing companies in consumer goods sector that are listed in Bursa Efek Indonesia for period 2011-2013.Selection of the sample is determined based on purposive sampling method. The sample used in the study are 19 manufacturing companies in consumer goods sector that are listed in Bursa Efek Indonesia for period 2011-2013, presenting and publishing financial statements on BEI’s official site in Indonesian Rupiah, that have been audited by an independent auditor per 31 December, contains data related to current tax expense and deferred tax expense, and have scaled earning change value in range 0 – 0,06 and -0,09 – 0. The data used in this study are secondary data, the annual financial statements audited by an independent auditor. Data analysis method used is logistic regression.The results of this study are (1) current tax expense has significant effect towards earnings management, (2) deferred tax expense does not have significant effect towards earnings management, (3) accrual basis does not have significant effect towards earnings management, (4) current tax expense, deferred tax expense, and accrual basis simultaneously have significant effect towards earnings management. Keywords: accrual basis, current tax expense, deferred tax expense, earnings management.

scholarly journals BEBAN PAJAK TANGGUHAN, LEVERAGE, ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA

2021 ◽  
Vol 26 (1) ◽  
pp. 43-54
Author(s):  
Prakas Buai Basrian ◽  
Reni Oktavia ◽  
Chara Pratami Tidespania Tubarat
Keyword(s):  
Earnings Management ◽  
Consumer Goods ◽  
Stock Exchange ◽  
Secondary Data ◽  
Industrial Sector ◽  
Manufacturing Companies ◽  
Information Assimilation ◽  
Corporate Earnings ◽  
Deferred Tax ◽  
Positive Effect

The purpose of this study was to examine the effect of deferred tax expense, leverage, and information assimilation on earnings management.  This study uses secondary data with a population of companies registered in the Consumer Goods Industrial Sector Manufacturing Companies listed on the Indonesia Stock Exchange for the 2014-2018 period.  The method used to determine the sample using purposive sampling.  It consists of 18 manufacturing companies in the Consumer Goods industry with 90 samples.  The analytical method used is descriptive data analysis.  The results of hypothesis testing show that Deferred Tax Expenses have no effect on earnings management, Leverage has a positive effect on corporate earnings management and information assurance has no effect on corporate earningsmanagement.

scholarly journals ANALISIS PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA)

AKUNTABILITAS ◽  
2019 ◽  
Vol 12 (2) ◽  
pp. 145-160
Author(s):  
Randi Febrian ◽  
Tertiarto Wahyudi ◽  
Ahmad Subeki
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Tax Planning ◽  
Manufacturing Companies ◽  
Deferred Tax ◽  
Tax Expense

This study aims to analyze the effect of tax planning and deferred tax expense to earnings management. The data used in this study is data based on annual financial statements of manufacturing sector companies listed on the Indonesia Stock Exchange period 2013-2015. Sampling method using purposive sampling. The number of manufacturing companies sampled as many as 40 companies for three years, so the total sample of research is 120. The method of analysis used is multiple linear regression analysis. Based on the results of this study shows that partially tax planning has a significant effect on earnings management with a significance of 0.000. Deferred tax expense does not have a significant effect on earnings management with significance of 0.412. While simultaneous tax planning and deferred tax burden have significant effect to earnings management with significance equal to 0,001.

scholarly journals PENGARUH BOOK TAX DIFFERENCES TERHADAP MANAJEMEN LABA

MODUS ◽  
2016 ◽  
Vol 26 (2) ◽  
pp. 121
Author(s):  
Deni Purnama Sari ◽  
Anna Purwaningsih
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Earnings Management ◽  
Analytical Method ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Independent Variable ◽  
Deferred Tax ◽  
Observation Period ◽  
Tax Expense

This study aims to determine the efect of book tax diferences on earnings management. The analytical method used in this study is the logistic regression analysis. The population in this research is manufacturing companies listed on the Stock Exchange started the observation period up to the year 2009-2011. Tis study uses 140 companies with purposive sampling technique.The independent variable of this research is the book tax diferences which consist of positive large book tax diferences (LPBTD) proxied by the deferred tax expense and tax negative book large diferences (LNBTD) proxied by retained tax benefts. The dependent variable in this study is earnings management proxied by income distribution approach. Te analysis showed that LPBTD positive efect on earnings management and LNBTD positive efect on earnings management.Keywords: book tax diferences, earnings management, retained tax expense, retained tax benefts.

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