PENGARUH ASET PAJAK TANGGUHAN DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA

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

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

Shirkah Journal of Economics and Business ◽

10.22515/shirkah.v2i2.166 ◽

2018 ◽

Vol 2 (2) ◽

Cited By ~ 4

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

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

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v4i2.4853 ◽

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

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.

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PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)

Riset Akuntansi dan Keuangan Indonesia ◽

10.23917/reaksi.v4i1.8063 ◽

2019 ◽

Vol 4 (1) ◽

pp. 77-88

Author(s):

Fatchan Achyani ◽

Susi Lestari

Keyword(s):

Earnings Management ◽

Cash Flow ◽

Annual Report ◽

Stock Exchange ◽

Tax Planning ◽

Free Cash Flow ◽

Managerial Ownership ◽

Deferred Tax Assets ◽

Deferred Tax ◽

Tax Expense

This study aims to examine the effect of tax planning on earnings management. In addition, several factors that are thougt to also affect earnings management are also tested, among others: deferred tax expense, deferred tax assets, managerial ownership, and free cash flow. The data used in this study is the annual report of companies listed on Indonesia Stock Exchange in the period 2015-2017. Jones modifications are used to measure earnings management. This study uses multiple regression analysis tools. The results showed that only free cash flow can affect earnings management while tax planning, deferred tax expense, deferred tax assets, and managerial ownership do not affect earnings management.

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Pengaruh Beban Pajak Tangguhan, Aktiva Pajak Tangguhan, Dan Akrual Terhadap Manajemen Laba Pada Perusahaan Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2020

JURNAL MUTIARA AKUNTANSI ◽

10.51544/jma.v6i2.2371 ◽

2021 ◽

Vol 6 (2) ◽

pp. 215-224

Author(s):

Owen De Pinto Simanjuntak

Keyword(s):

Earnings Management ◽

Stock Exchange ◽

Coefficient Of Determination ◽

F Test ◽

Purposive Sampling ◽

Deferred Tax Assets ◽

Industrial Companies ◽

Simultaneous Test ◽

Deferred Tax ◽

Tax Expense

This study aims to determine the effect of deferred tax expense, deferred tax assets, and accruals on earnings management. The population in this study are various industrial companies listed on the Indonesia Stock Exchange for the 2015-2020 period. This research is a descriptive research with a quantitative approach. Data processing program using SPSS Version 25.By using 5 companies using purposive sampling. The data used in this study is secondary data, namely data on the financial statements of various industrial sector companies listedon the Indonesia Stock Exchange in the 2015-2020 period. The sample selection method used purposive sampling, namely the sampling method based on certain criteria. Of the 45 various industrialcompanies listed on the Indonesia Stock Exchange, there are only 5 companies that meet the research sample criteria that have been determined. The data analysis method used inthis research is multiple linear regression test, coefficient of determination (R^2) and correlation (R), partial test (t-test) and Simultaneous test (F-test) while earnings management is measured based on dummy variables. The results of this study indicate that deferred tax expense affects earnings management, deferred tax assets affect earnings management and accruals have no effect on earnings management.Based on the simultaneous test (F test) variable deferred tax expense, deferred tax assets andaccruals together have no effect on earnings management in various industrial companies listed on the Indonesia Stock Exchange in 2015-2020.

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

Jurnal ULTIMA Accounting ◽

10.31937/akuntansi.v7i1.83 ◽

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.

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

AKUNTABILITAS ◽

10.29259/ja.v12i2.9314 ◽

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.

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

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v11i2.4572 ◽

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

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

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PENGARUH BOOK TAX DIFFERENCES TERHADAP MANAJEMEN LABA

MODUS ◽

10.24002/modus.v26i2.583 ◽

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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Pengaruh Beban Pajak Tangguhan dan Perencanaan Pajak Terhadap Manajemen Laba

INOBIS Jurnal Inovasi Bisnis dan Manajemen Indonesia ◽

10.31842/jurnalinobis.v4i3.185 ◽

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.

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Pajak Kini, Pajak Tangguhan, Aset Pajak Tangguhan, Liabilitas Pajak Tangguhan Terhadap Manajemen Laba

Journal of Applied Accounting and Taxation ◽

10.30871/jaat.v5i2.1306 ◽

2020 ◽

Vol 5 (2) ◽

pp. 158-1665

Author(s):

Marista Winanti Sutadipraja ◽

Sri Setia Ningsih ◽

Mardiana Mardiana

Keyword(s):

Earnings Management ◽

Consumer Goods ◽

Stock Exchange ◽

Discretionary Accruals ◽

Least Square ◽

Manufacturing Companies ◽

Deferred Tax Assets ◽

Management Actions ◽

Deferred Tax ◽

Research Period

The purpose of this study was to examine whether there is an effect of current tax expense, deferred tax, deferred tax assets, and deferred tax liability on earnings management actions in consumer goods companies listed on the Indonesia Stock Exchange (IDX). This study's sample consisted of 27 consumer goods industries listed on the Indonesia Stock Exchange in 2013-2017 using the purposive sampling method. Hypothesis testing in this study using the t-test. Earnings management is proxied by discretionary accruals using the Modified Jones Model. The type of data used is secondary data. Data analysis used OLS (regression equation analysis ordinary least square). The results show that the current tax has a significant effect on earnings management variables. The deferred tax affects earnings management, deferred tax assets affect earnings management, and deferred tax liabilities have no effect on earnings management. Research limitations The sample of companies used is considered less representative of the population because only manufacturing companies are used consumer goods. The research period in measuring earnings management variables is proxied by discretionary accruals for only five consecutive years, according to Jones (1991). profit can be seen if the research period is carried out for eight years. In this study, it is suggested that the research period used can be added, and the sample used can be extended to other company sectors and other measures of earnings management by using proxies.

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