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.

The Effect of Institutional Ownership, Managerial Ownership and Deferred Tax Expense on Earnings Management in Indonesia

2021 ◽  
Vol 1 (3) ◽  
pp. 243-250
Author(s):  
Indra Kusumawardhani ◽  
Sri Luna Murdianingrum
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Earnings Management ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Deferred Tax ◽  
Tax Expense

The goal of this research was to see how Institutional Ownership, Managerial Ownership, and Deferred Tax Expense affected Earnings Management. In this study, 811 non-financial businesses listed on the Indonesia Stock Exchange from 2017 to 2019 were used as a sample. The independent factors in this study were Institutional Ownership, Managerial Ownership, and Deferred Tax Expense, while the dependent variable was Earnings Management. Multiple linear regression analysis was used to analyze the data in this study. This study's findings suggest that institutional and managerial ownership have an impact on earnings management. The Variable for Deferred Tax Expenses has no effect.

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 Pendapatan dan Beban terhadap Beban Pajak dengan Earning Before Interest and Tax sebagai Variabel Intervening

2021 ◽  
Vol 7 (2) ◽  
pp. 207-216
Author(s):  
Suriani Ginting ◽  
Sonya Enda Natasha S. Pandia ◽  
Evi Juita Wailan'An
Keyword(s):  
Regression Analysis ◽  
Consumer Goods ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Deferred Tax ◽  
Aggregate Amount ◽  
Tax Expense

Tax expense is the aggregate amount of current tax expense and deferred tax expense which is calculated on accounting profit recognized in one period. This study aims to determine and analyze the effect of revenue and expenses on the tax expense with Earnings Before Income and Tax (EBIT) as an intervening in consumer goods companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The population of the study was 54 consumer goods companies with purposive sampling method obtained a total sample of 24 companies and 120 observations. Methods Data analysis uses multiple linear regression analysis and path analysis by testing the classical assumptions first. The results of the study show that EBIT is able to mediate the effect of  Rvenue  on Tax  Expense on Consumer Goods companies listed on the Indonesia Stock Exchange for the 2015-2019 Period but EBIT is not able to mediate the Effect of Expenses on Tax Expense  on Consumer Goods Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period

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 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 Perencanaan Pajak Dan Insentif Non Pajak Terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017

2018 ◽  
Vol 10 (2) ◽  
pp. 273-289
Author(s):  
Mohamad Sutrisno ◽  
Yanti Puji Astutie
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Incentives ◽  
Multiple Linear Regression Analysis ◽  
Significance Test ◽  
Tax Planning ◽  
Coefficient Of Determination ◽  
Manufacturing Companies ◽  
Individual Parameter

The Effect of Tax Planning and Non-Tax Incentives toward Earnings Management at  Manufacturing Companies listed on Indonesia Stock Exchange 2013-2017. Thesis, Tegal: Faculty of Economics, Pancasakti University Tegal. 2018. The purpose of this study is to examine the effect of tax planning and non-tax incentives simultaneously and partially toward earnings management at manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. This research is descriptive research with quantitative approach. The sample used is automotive sub-sector manufacturing companies and components listed in Indonesia Stock Exchange period 2013-2017. The number of companies sampled this research there are 45 companies by using purposive sampling method. While the data analysis method used is descriptive statistical test, classical assumption test, multiple linear regression analysis, simultaneous significance test (F test), test of individual parameter significance (T test) and coefficient of determination. Based on the results of research indicate that tax planning and non-tax incentive simultaneously have a significant effect toward earnings management with significance value 0,000. While partially tax planning, earnings pressure and firm size have significant effect to earnings management with value of significance respectively 0,037,0,000 and 0,049. As well as leverage and earnings bath partially no effect toward earnings management with a significance value of 0.436 and 0.146 respectively. 

Analysis the Effect of Financial Distress, Leverage and Free Cash Flow on Earnings Management

2021 ◽  
Vol 6 (3) ◽  
pp. 111-119
Author(s):  
Rifka Aulia Inayah ◽  
Amiruddin Amiruddin ◽  
Grace T. Pontoh
Keyword(s):  
Earnings Management ◽  
Cash Flow ◽  
Financial Distress ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Jel Classification ◽  
Free Cash Flow ◽  
Company Value

Objective - This study aims to determine and analyze the effect of financial distress, leverage, free cash flow on earnings management. Methodology/Technique – The object of this research is all companies listed on the Indonesia Stock Exchange with an observation period of 2019. The sample determination uses the purposive sampling method and a total sample of 124 companies is obtained. The analysis technique used is multiple linear regression analysis. Findings - The results show that financial distress has no significant effect on earnings management. Leverage and free cash flow have a negative and significant effect on earnings management. Novelty - This research contributes to signalling theory, which is used by company managers who have better information about their company will be encouraged to convey this information to potential investors where this is intended so that companies can increase company value by sending signals through financial statements of companies listed on the IDX. Type of Paper: Empirical. JEL Classification: G32, M21, M41, M42. Keywords: Financial Distress; Leverage; Free Cash Flow and earnings Management

Analisis Pengaruh Beban Pajak Tangguhan, Discretionary Accruals, dan Arus Kas Operasi terhadap Manajemen Laba

2015 ◽  
Vol 2 (01) ◽  
pp. 19-31
Author(s):  
Thomas Junior Sibarani ◽  
Nur Hidayat ◽  
Surtikanti Surtikanti
Keyword(s):  
Earnings Management ◽  
Cash Flow ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Flow Analysis ◽  
Discretionary Accruals ◽  
Probability Of Occurrence ◽  
Operating Cash Flow ◽  
Deferred Tax ◽  
Tax Expense

A B S T R A C T The financial statements show the results of management accountability for the use of the resources entrusted to them. This study aims to analyze the probability of occurrence of earnings management. The possibility of earnings management is measured through a variable deferred tax expense, discretionary accruals, and operating cash flow. Analysis was performed on 89 companies listed manufacturing sector in Indonesia Stock Exchange in 2009-2013. Overall the study found empirical evidence that the deferred tax expense, discretionary accruals, and operating cash flow significantly influence the probability of occurrence of earnings management. A B S T R A K Laporan keuangan menunjukkan hasil pertanggungjawaban manajemen atas penggunaan sumber daya yang dipercayakan kepada mereka. Penelitian ini bertujuan untuk menganalisis kemungkinan terjadinya manajemen laba. Kemungkinan manajemen laba diukur melalui variabel beban pajak tangguhan, akrual diskresioner, dan arus kas operasi. Analisis dilakukan pada 89 perusahaan yang terdaftar di sektor manufaktur di Bursa Efek Indonesia pada 2009-2013. Secara keseluruhan penelitian ini menemukan bukti empiris bahwa beban pajak tangguhan, akrual diskresioner, dan arus kas operasi berpengaruh secara signifikan terhadap kemungkinan terjadinya manajemen laba. JEL Classification: G14, G30

scholarly journals Capital Structure Evaluation Based Company Sizes And Profitability

2020 ◽  
Vol 20 (2) ◽  
Author(s):  
Aprih Santosa ◽  
Sri Yuni Widowati ◽  
Emaya Kurniawati
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Structure Evaluation ◽  
Positive Effect

The purpose of this study is to evaluate the effect of : (1) Firm Size on Profitability (ROA). (2) Firm Size on Capital Structure (DER). (3) Profitability (ROA) on Capital Structure (DER) in the Manufacturing Sector Automotive Companies and Components on the IDX. The data used are secondary data using a sample of 13 automotive sector manufacturing companies and components listed on the Indonesia Stock Exchange in 2016-2018. Sampling was done using a sensus method. This research uses a quantitative approach and the analysis technique used is multiple linear regression analysis (path analysis. The results of this study are: (1) FirmSize significantly has a positive effect on profitability (ROA). (2) Firm Size significantly has a positive effect on capital structure (DER). (3) Profitability (ROA) significantly has a positive effect on capital structure (DER).

scholarly journals PENGARUH PAJAK, TUNNELING INCENTIVE, DEBT COVENANT DAN PROFITABILITAS TERHADAP KEPUTUSAN MELAKUKAN TRANSFER PRICING

2020 ◽  
Vol 3 (1) ◽  
Author(s):  
Ahmad Junaidi ◽  
Nensi Yuniarti. Zs
Keyword(s):  
Stock Exchange ◽  
Transfer Pricing ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Debt Covenants ◽  
Debt Covenant

This study aims to determine the effect of taxes, tunneling incentives, debt covenants, and profitability on the company's decision to transfer pricing. The data used in this study is secondary data obtained from accessing the web www.idx.co.id. The population of this research was manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The sampling technique used was purposive sampling. The number of companies sampled in the study was 27 companies so that the total sample of the study was 135 observations. This study used the multiple linear regression analysis technique. The results of this study known there are still many variables outside the research that can explain transfer pricing.The determination coefficient is 0.441 which means that 44.1%. It indicates that the company transfers pricing is influenced by these variables, while the rest is explained by other variables.Based on the  result can be concluded that taxes, debt covenants and profitability has a positive effect on the decision to transfer pricing. While the tunneling incentive does not effect the decision to conduct transfer pricing.Keywords: Tax, Tunneling Incentive, Debt Covenant, Profitability, and Transfer Pricing

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