Peran Pemoderasi Kepemilikan Institusional pada Pengaruh Beban Pajak Tangguhan, Perencanaan Pajak dan Kepemilikan Manajerial terhadap Manajemen Laba Akrual

ABSTRACT The purpose of this research is to identify, analyze, observe and test the deferred tax expense, tax planning, managerial ownership and institutional ownership as a moderating towards accrual earnings managementcompanies of oil and gas sector listed at the Indonesia Stock Exchange within 2011-2015 period. In this study, the total populations used are 45 financial reports of oil and gas companies listed in Indonesia Stock Exchange (BEI). The tests method is using Moderated Regression Analysis (MRA). Two groups of variables are used the accrual earnings management (as the dependent variable), and three independent variables (the deferred tax expense, tax planning and managerial ownership), and institutional ownership (as a variable moderation). The research data were tested by moderated regression analysis and residual test is used as an analytical technique. These results indicate that institutional ownership is able to moderate the relationship between deferred tax expense and managerial ownership on accrual earnings management while institutional ownership was not able to moderate the tax planning to the management of accrual earnings. ABSTRAK Penelitian ini bertujuan untuk mengetahui, menganalisis, membuktikan dan menguji beban pajak tangguhan, perencanaan pajak kepemilikan manajerial dan kepemilikan institusional sebagai pemoderasi terhadap manajemen laba akrualpada perusahaan pertambangan sektor minyak dan gas bumi yang terdaftar di Bursa Efek Indonesia periode 2011-2015. Dalam penelitian ini yang menjadi populasi adalah sebanyak 45 laporan keuangan perusahaan pertambangan sektor minyak dan gas bumi yang terdaftar di Bursa Efek Indonesia (BEI). Pengujian menggunakan moderated regression analysis (MRA). Untuk variable yang di gunakan adalah manajemen laba akrual (variabel dependen) dengan tiga variabel independen (beban pajak tangguhan, perencanaan pajak dan kepemilikan manajerial) dan kepemilikan institusional (variabel moderasi). Data penelitian diuji dengan cara analisis regresi moderasi (moderated regression analysis) serta uji residual digunakan sebagai teknik analisis. Hasil penelitian ini menunjukan bahwa kepemilikan institusional mampu memoderasi hubungan antara beban pajak tangguhan dan kepemilikan manajerial terhadap manajemen laba akrual sedangkan kepemilikan institusional tidak mampu memoderasi perencanaan pajak terhadap manajemen laba akrual. JEL Classification: G32, H25, M41

Download Full-text

Peran Pemoderasi Kepemilikan Institusional pada Pengaruh Beban Pajak Tangguhan, Perencanaan Pajak dan Kepemilikan Manajerial terhadap Manajemen Laba Akrual

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.2017.004.01.10 ◽

1970 ◽

Vol 4 (01) ◽

pp. 117-133

Author(s):

Khuwailid Khuwailid ◽

Nur Hidayat

Keyword(s):

Regression Analysis ◽

Earnings Management ◽

Oil And Gas ◽

Stock Exchange ◽

Institutional Ownership ◽

Tax Planning ◽

Managerial Ownership ◽

Analytical Technique ◽

Deferred Tax ◽

Tax Expense

Download Full-text

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

RSF Conference Series: Business, Management and Social Sciences ◽

10.31098/bmss.v1i3.325 ◽

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.

Download Full-text

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.

Download Full-text

Can Institutional Ownership Moderate The Influence of Deferred Taxes and Tax Planning on Earnings Management? Evidence from Indonesia

Journal of Business Management Review ◽

10.47153/jbmr13.372020 ◽

2020 ◽

Vol 1 (3) ◽

pp. 172-185

Author(s):

Raden Arief Wibowo

Keyword(s):

Regression Analysis ◽

Earnings Management ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Institutional Ownership ◽

Tax Planning ◽

Managerial Ownership ◽

Manufacturing Companies ◽

The Relationship ◽

Tax Expense

This research aims to examine the effect of deferred tax expense, tax planning, managerial ownership on earnings management which is moderated by institutional ownership in manufacturing companies in the indonesia stock exchange in 2015-2018. The research sample was 16 companies. The sampling technique in the research used the purposive sampling method. This research uses multiple linear regression analysis and Moderated Regression Analysis (MRA) with the help of the IBM SPSS 24 program. The results of this study indicate that simultaneously the variables of defererred tax expense, tax planning, managerial ownership affect earnings management. Whereas partially deffered tax expense affect earnings management, tax planning and managerial ownership do not affect earnings management. Institusional ownership is able to influence (weaken) the relationship between deffered tax expense on earnings management, institusional ownership is able to influence (strengthen) the relationship between managerial ownership on earnings management, but institusional ownership is not able to influence the relationship between tax planning on earnings management

Download Full-text

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.

Download Full-text

THE INFLUENCE OF OWNERSHIP STRUCTURE AND AUDIT COMMITTEE ON INCOME MANAGEMENT WITH INDEPENDENT BOARD OF COMMISSIONERS 'PROPORTION AS MODERATING VARIABLES IN INFRASTRUCTURE, UTILITY AND TRANSPORTATION COMPANIES REGISTERED ON THE IDX

JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) ◽

10.33884/jimupb.v9i1.2687 ◽

2020 ◽

Vol 9 (1) ◽

pp. 50

Author(s):

Muhammad Salman ◽

Nur Kintan Nia

Keyword(s):

Regression Analysis ◽

Earnings Management ◽

Ownership Structure ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Institutional Ownership ◽

Managerial Ownership ◽

Linear Regression Equation ◽

Moderating Variables

The purpose of this study is to examine the effect of managerial ownership structure, institutional ownership structure and audit committee on earnings management with the proportion of independent board of commissioners as a moderating variable. The samples in this study are infrastructure, utility and transportation companies listed on the Indonesia Stock Exchange (BEI) 2009. -2018 6 companies were selected using purposive sampling method. The result of the multiple linear regression equation is Y = -0,827 + 0,007 X1 + 0,006 X2 + 0,121 X3 + 0,032 M + 0,006 X1.M + 0,011 X2.M - 0,675 X3.M. The results showed that ownership structure, institutional ownership structure, audit committee and the proportion of independent commissioners did not have a significant effect on partial earnings management. Based on the partially moderated regression analysis test, the proportion of independent board of commissioners cannot moderate the effect of managerial ownership structure on earnings management, the proportion of independent board of commissioners cannot moderate the effect of institutional ownership structure on earnings management, the proportion of independent board of commissioners cannot moderate the effect of the audit committee on earnings management and simultaneously the proportion of independent board of commissioners can moderate the influence of managerial ownership structure, institutional ownership structure and audit committee on earnings management.

Download Full-text

THE IMPACT OF DEFERRED TAX EXPENSE AND TAX PLANNING TOWARD EARNINGS MANAGEMENT AND PROFITABILITY

Jurnal Bisnis dan Akuntansi ◽

10.34208/jba.v21i2.625 ◽

2019 ◽

Vol 21 (2) ◽

pp. 215-236

Author(s):

ROCKY ALFIAN BUNACA ◽

NURDAYADI

Keyword(s):

Earnings Management ◽

Significant Influence ◽

Stock Exchange ◽

Tax Planning ◽

Independent Variables ◽

Deferred Tax ◽

The Impact ◽

Intervening Variables ◽

Tax Expense

The aim of this research is to analyze the impact of Deferred Tax Expense and Tax Planning toward Earnings Management and Company’s Profitability. The sample of this research are taken from 24 companies from Consumer Goods Sector that listed in Indonesia Stock Exchange from 2013 – 2017. The variables of this research are Deferred Tax Expense and Tax Planning as Independent Variables, Earnings Management as Intervening Variable, and Company’s Profitability as Dependent Variable. This research use Path Regression Analysis to analyze the role of Intervening Variables in influence other variables. The result of this research, it is found that Deferred Tax Expense has a significant influence toward Earnings Management, but has no influence toward Company’s Profitability. Tax Planning has no significant influence to Earnings Management, but has a significant influence toward Company’s Profitability. It also found that Earnings Management as intervening variable strengthen the influence from Deferred Tax Expense toward Company’s Profitability, but weaken the influence from Tax Planning toward company’s profitability.

Download Full-text

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.

Download Full-text

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

Download Full-text

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

<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>

Download Full-text