scholarly journals PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018)

2020 ◽  
Vol 4 (2) ◽  
Author(s):  
Marliana Saputri Indarsari ◽  
Mustika Winedar
Keyword(s):  
Earnings Management ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Tax Planning ◽  
Tax Burden ◽  
Manufacturing Companies ◽  
Regression Test ◽  
Food And Beverage ◽  
Deferred Tax

This study intends to carry out an analysis related to the effect of the variable tax planning and variable tax burden on earnings management. As for the targets for this research are food and beverage sub-sector manufacturing companies that have been listed on the Stock Exchange in 2016 to 2018. While the data and materials needed in this study are obtained from the annual financial statements obtained from the website www.idx.co.id. Then the sampling method used in this study is to use a purposive sampling method and 9 company samples have been obtained. While the researchers used three methods of data analysis namely the classic assumption test, multiple linear regression test and hypothesis testing. The results shown in the study are that the tax planning variable has no effect on earnings management partially, but the deferred tax burden has an effect on partial earnings management. While simultaneously, the variable tax planning and deferred tax expense variables together have an influence on earnings management.

scholarly journals PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK DAN AKTIVA PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA

2019 ◽  
Vol 4 (2) ◽  
pp. 191
Author(s):  
Lutfi M. Baraja ◽  
Yuswar Zainul Basri ◽  
Vertari Sasmi
Keyword(s):  
Earnings Management ◽  
Sampling Method ◽  
Stock Exchange ◽  
Positive Influence ◽  
Tax Planning ◽  
Manufacturing Companies ◽  
Deferred Tax Assets ◽  
Independent Variable ◽  
Deferred Tax ◽  
Tax Expense

<p><em>This study aimed to examine the effect of deferred tax expense, tax planning, and the deferred tax assets to earnings management. The independent variable of this research is deferred tax expense, tax planning and deferred tax assets, the dependent variable of this study is the disclosure of Earnings Management. The sample used in this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2013-2015 as many as 46 companies by using purposive sampling method. This study uses multiple methods of analysis using SPSS 23. These results indicate that in partial deferred tax expense, tax planning and deferred tax assets has positive influence on the disclosure of earnings management.</em></p>

scholarly journals ANALYSIS ON THE INFLUENCE OF TAX PLANNING AND DEFERRED TAX BURDEN ON PROFIT MANAGEMENT (STUDY CASE IN THE MANUFACTURING COMPANY LISTED ON INDONESIA STOCK EXCHANGE YEAR 2014 – 2018

2020 ◽  
Vol 4 (02) ◽  
Author(s):  
Hadi Samanto ◽  
Nia Pitaloka
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Tax Planning ◽  
Tax Burden ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Study Case ◽  
Deferred Tax ◽  
Positive Effect

Purpose-To test the influence of tax planning and tax burden in conducting partial and simultaneous profit management. Research methodology-The samples are part of a population whose characteristics are to be investigated, and are considered able to represent the entire population (a number less than their number of populations). The process of selecting samples in this research is using the purposive sampling method. The purposive sampling method the determination of the sample based on the criteria formulated first by the researcher. Conclusion-Tax planning has a positive effect on profit management while deferred tax has no significant effect on partial profit management. The simultaneous tax and deferred tax planning is a positive effect on profit management. The limitations - Tthese studies are only conducted in manufacturing companies located on the Indonesia Stock Exchange. Keywords: tax planning, tax expense, profit management

scholarly journals PENGARUH PERENCANAAN PAJAK DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA

2018 ◽  
Vol 2 (3) ◽  
pp. 129-150
Author(s):  
Dea Safitri Ayu Lestari ◽  
Ia Kurnia ◽  
Yuniati Yuniati
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Tax Planning ◽  
Company Size ◽  
Manufacturing Companies

This research was conducted to see the effect of tax planning and company size on earnings management (Empirical Study on Company MAnufacturing Listed In Indonesia Stock Exchange). The factors tested in this study are tax planning and company size as independent variables and earnings management as the dependent variable.                This type of research is descriptive method of analysis and type of research is quantitative research. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange during the period 2015-2017. Sampling technique in this study using purposive sampling technique, so that obtained the number of samples of 21 companies with the final data amounted to 63 financial statements. Sources of data in this study are secondary data downloaded through www.idx.co.id and corporate website each in the form of annual financial statements of the company for 3 years in the period 2015 to 2017. Data analysis techniques in this study using multiple linear regression analysis.                 The results of this study indicate that simultaneously tax planning and the size of the company have a significant influence on the earings management in manufacturing companies listed on the Indonesia Stock sExchange for the 2015-2017 period.

scholarly journals Pengaruh Perencanaan Pajak dan Beban Pajak Tangguhan terhadap Manajemen LabaPada Perusahaan IDX BUMN20 yang terdaftar di Bursa Efek Indonesia Tahun 2016-2019

2021 ◽  
Vol 4 (1) ◽  
pp. 109
Author(s):  
Akhsa Gabriella ◽  
Valentine Siagian
Keyword(s):  
Data Analysis ◽  
Earnings Management ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Tax Planning ◽  
T Test ◽  
Tax Burden ◽  
F Test ◽  
Purposive Sampling ◽  
Deferred Tax

AbstrakTujuan dari penelitian ini adalah untuk mengetahui apakah perencanaan pajak dan beban pajak tangguhan mempengaruhi manajemen laba. Populasi yang digunakan dalam penelitian ini adalah perusahaan dalam indeks IDX BUMN20 yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2019. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling dimana jumlah observasi yang diperoleh dalam penelitian ini adalah 80. Berdasarkan analisis data yang telah dilakukan, uji-t menunjukkan bahwa kedua variabel yang diteliti, perencanaan pajak maupun beban pajak tangguhanberpengaruh negatif namun tidak signifikan terhadap manajemen laba pada perusahaan BUMN yang terdapat di IDX BUMN20periode 2016-2019, ini ditunjukan dengan nilai signifikansi 0,870 dan 0,402. Secara empiris hasil ini menunjukkan bahwa semakin kecil perencanaan pajak dan beban pajak tangguhan, maka manajemen laba akan semakin besar, namun tidak menunjukkan signifikansi pada perusahaan IDX BUMN20 di periode 2016-2019. Uji-F yang telah dilakukan juga mendukung hasil ini dengan nilai uji F 0,697.Kata kunci: Beban Pajak Tangguhan, Manajemen Laba, Perencanaan PajakAbstractThe purpose of this study was to determine whether tax planning and deferred tax expense affect earnings management. The population used in this study were companies in the IDX BUMN20 index listed on the Indonesia Stock Exchange (BEI) in 2016-2019. The sampling technique used was purposive sampling technique where the number of observations obtained in this study was 80. Based on the data analysis that has been done, the t-test shows that the two variables studied, tax planning and deferred tax burden have a negative but insignificant effect on earnings management in BUMN companies listed on IDX BUMN20 for the 2016-2019 period, and this is indicated by a significance value of 0.870 and 0.402. Empirically these results indicate that the smaller the tax planning and deferred tax burden, the greater the earnings management, but it does not show any significance for the IDX BUMN20 for the 2016-2019 period. The F-test that has been carried out also supports this result with an F test value of 0.697.Keywords: Deferred Tax Expenses, Profit Management, Tax Planning..

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 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 Factors Affecting Financial Distress in Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange in 2016–2020

2021 ◽  
Vol 4 (2) ◽  
pp. 3213-3219
Author(s):  
Tina Novianti Sitanggang ◽  
Cindy Cindy ◽  
Hansen Hansen ◽  
Jesslyn Jesslyn ◽  
Cynthia Cynthia
Keyword(s):  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Factors Affecting ◽  
Food And Beverage ◽  
Equity Ratio

This study was conducted to determine the factors affecting financial distress in Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange in 2016–2020. The data used is sourced from the company's financial statements on the Indonesia Stock Exchange, and the sample has been selected based on predetermined criteria. The population in this study are all Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange in 2016–2020 totaling 30 companies, with purposive sampling method, the sample received is 12 companies. From this research, it can be seen that sales growth and working capital turnover partially effect financial distress significantly. Institutional ownership and debt to equity ratio have an insignificant effect on financial distress. All variables have a significant effect on financial distress simultaneously.

scholarly journals Deferred Tax Assets and Deferred Tax Expense Against Tax Planning Profit Management

2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Warsono
Keyword(s):  
Real Estate ◽  
Earnings Management ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Tax Planning ◽  
Deferred Tax Assets ◽  
Deferred Tax ◽  
Tax Expense

The purpose of this study is to examine the probability of earnings management performed by Property and Real Estate companies listed in Indonesia Stock Exchange (BEI) in the period 2011-2015. How to do the management to influence the accounting numbers can be either profit management through deferred tax assets, deferred tax expense and tax planning in the financial statements. This paper examines the effect of deferred tax assets deferred tax burden, and tax planning to earnings management conducted by the company. Data of the research is to use secondary data from company financial statements that were downloaded from the official website of Indonesia Stock Exchange. Using sampling technique is performed by purposive sampling. The study population is the Property and Real Estate companies listed in Indonesia Stock Exchange in the period 2011-2015. The study take sample as many as 34 companies Property and Real Estate in the Stock Exchange in 2011-2015. Hypothesis testing uses multiple regressions with SPSS software version 22. The result shows that the Deferred Tax Assets positive and significant effect on earnings management; while deferred tax expense and tax planning significant negative effect on earnings management. Keywords: Assets, Deferred Tax Expense, Tax Planning, Profit Management

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 Analysis of Factors Affecting the Restatement of Financial Statements

2021 ◽  
Vol 2 (4) ◽  
pp. 45-55
Author(s):  
Kusmeylinda Kusmeylinda ◽  
Wahidahwati Wahidahwati ◽  
Titik Mildawati
Keyword(s):  
Earnings Management ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Financial Statements ◽  
Ceo Turnover ◽  
Financial Accounting ◽  
Manufacturing Companies ◽  
Factors Affecting ◽  
Positive Effect

The convergence of IFRS has brought an impact on the changes of financial accounting standards in Indonesia. The variation provide an opportunity for the restatement of financial statements. Therefore, this study aimed to examine CEO turnover, earnings management, and audit quality on the restatement of financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of2014 to 2018. In this study, purposive sampling method was carried out to consider samples with predetermined criteria. The obtained data were about 376 and analyzed using logistic regression with the SPPS 24.0 tool. As the results of data analysis, this study indicated that the CEO turnover had a positive effect on restatement; the earnings management had a positive effect on restatement; and the audit quality had no effect on restatement of financial statements.

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