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

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..

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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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Faktor-Faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Manufaktur Yang Go Public

Liquidity ◽

10.32546/lq.v5i1.61 ◽

2018 ◽

Vol 5 (1) ◽

pp. 19-26

Author(s):

Nelyumna Nelyumna

Keyword(s):

Capital Structure ◽

Firm Size ◽

Confidence Level ◽

Stock Exchange ◽

Sampling Technique ◽

T Test ◽

Test Results ◽

F Test ◽

Purposive Sampling ◽

Manufacturing Company

The purpose of this research was to analyze the influence of asset structure, liquidity, profitability, and firm size on capital structure. The sample used in this study is manufacturing company listed on the Indonesia Stock Exchange (IDX) 2012-2014. Samples were taken by purposive sampling technique. F test results indicate that the asset structure, liquidity, profitability, and firm size set significant effect on capital structure in manufacturing company listed on the Indonesia Stock Exchange (IDX) with a confidence level of 95%. t test results showed that variables asset structure, liquidity, profitability, and firm size thatsignificantly affect the capital structure of the companies listed in Indonesia Stock Exchange (IDX) with a confidence level of 95%.

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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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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

International Journal of Economics Business and Accounting Research (IJEBAR) ◽

10.29040/ijebar.v4i02.1136 ◽

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

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PENGARUH MEDIA SOSIAL, EVENT PARIWISATA, DAN FASILITAS PELAYANAN TERHADAP MINAT BERKUNJUNG ULANG DI SANDBOARDING GUMUK PASIR PARANGKUSUMO

Jurnal Fokus Manajemen Bisnis ◽

10.12928/fokus.v11i1.3851 ◽

2021 ◽

Vol 11 (1) ◽

pp. 74

Author(s):

Zulanda Pratiwi ◽

Adhi Prakosa

Keyword(s):

Social Media ◽

Data Analysis ◽

Linear Regression ◽

Hypothesis Testing ◽

Multiple Linear Regression ◽

Quantitative Research ◽

Sampling Technique ◽

T Test ◽

F Test ◽

Purposive Sampling

This study aims to determine the effect of social media, tourism events, and service facilities on revisiting interest in Gumuk Pasir Parangkusumo Sandboarding. The research was conducted on visitors to the Parangkusumo Gumuk Pasir Sandboarding. This research is a quantitative research. The sample used in this study amounted to 100 respondents. This study used purposive sampling technique and data analysis with multiple linear regression. Hypothesis testing using the T test and F test with the help of the application program SPSS version 16.0. The results of the multiple linear regression indicate that social media has a positive and significant effect on revisiting interest. Tourism events have a positive and significant effect on revisiting interest. Service facilities have a positive and significant effect on revisiting interest. Based on the results of the F test, it shows that social media, tourism events, and service facilities simultaneously have a significant effect on revisiting interest.

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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)

Jurnal Analisa Akuntansi dan Perpajakan ◽

10.25139/jaap.v4i2.3057 ◽

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.

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PENGARUH MANAJEMEN LABA, PROPORSI KOMISARIS INDEPENDEN, PROFITABILITAS, CAPITAL INTENSITY, DAN LIKUIDITAS TERHADAP TAX AGGRESSIVENESS (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016)

Jurnal Akuntansi Bisnis ◽

10.30813/jab.v11i2.1387 ◽

2018 ◽

Vol 11 (2) ◽

Author(s):

Leem Sufia ◽

Ernie Riswandari

Keyword(s):

Earnings Management ◽

Stock Exchange ◽

Control Variable ◽

Secondary Data ◽

Capital Intensity ◽

Tax Planning ◽

Manufacturing Companies ◽

Tax Aggressiveness ◽

Purposive Sampling ◽

Result Show

ABSTRACT: Taxes are the main source of state revenue. The greater amount of tax revenue attainment can support the national economy. However, on the other hand, taxes are a burden that can reduce income for taxpayer. This encourage taxpayer to make every effort to reduce the tax burden from legal tax planning to illegal. Excessive tax planning will result to tax aggressiveness. This study aims to examine, analyse, and obtain empirical evidence about the effect of earnings management, proportion of independent commissioners, profitability, capital intensity, and liquidity to tax aggressiveness. This research is also to compare the result of prior researches. The population in this research is 144 manufacturing companies that listed in Indonesian Stock Exchange from 2012 to 2016. Sample consist of 51 manufacturing companies, selected using one of nonprobability sampling method, which is purposive sampling type. The data type is secondary data which collected from IDX website. The statistical method used in this research is multiple regression analysis. These results indicates that earnings management and profitability have a significant influence to tax aggressiveness. While the proportion of independent commissioners, capital intensity, dan liquidity have no influence toward tax aggressiveness. But, if earnings management, proportion of independent commissioners, profitability, capital intensity, and liquidity simultantly tested with the control variable which are size and leverage the result show that there is significant association with the tax aggressiveness. Keyword : Tax aggressiveness, earnings management, proportion of independent commissioners, profitability, capital intensity, liquidity, size, leverage. ABSTRAK: Pajak merupakan sumber utama penerimaan negara. Semakin besar jumlah penerimaan pajak maka dapat mendukung perekonomian nasional. Namun, di sisi lain, pajak merupakan beban yang dapat mengurangi penghasilan bagi wajib pajak. Hal ini mendorong wajib pajak untuk melakukan segala upaya untuk menekan beban pajak mulai dari perencanaan pajak yang legal hingga ilegal. Perencanaan pajak yang berlebihan akan menimbulkan agresivitas pajak. Penelitian ini bertujuan untuk menguji, menganalisis, dan memperoleh bukti empiris mengenai pengaruh manajemen laba, proporsi komisaris independen, profitabilitas, capital intensity, dan likuiditas terhadap tax aggressiveness. Penelitian ini juga membandingkan hasil dengan penelitian sebelumnya. Populasi dari penelitian ini adalah 144 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2012 sampai dengan 2016. Sampel terdiri dari 51 perusahaan manufaktur yang dipilih menggunakan salah satu metode nonprobability sampling, yaitu tipe purposive sampling. Tipe data adalah data sekunder yang diperoleh dari situs IDX. Metode statistik yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa manajemen laba dan profitabilitas berpengaruh signifikan terhadap tax aggressiveness. Sedangkan proporsi komisaris independen, capital intensity, dan likuiditas tidak berpengaruh terhadap tax aggressiveness. Namun, jika manajemen laba, proporsi komisaris independen, profitabilitas, capital intensity, dan likuiditas diuji secara bersama-sama dengan variabel kontrol, yaitu ukuran perusahaan dan leverage menunjukkan terdapat pengaruh terhadap tax aggressiveness. Kata kunci: Agresivitas pajak, manajemen laba, proporsi komisaris independen, profitabilitas, capital intensity, likuiditas, ukuran perusahaan, leverage.

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The Influence of Product, Price, and Location on Consumer Purchasing Interest in Bakso Pak Kus Residen Sudirman Surabaya

Journal of World Conference (JWC) ◽

10.29138/prd.v1i1.48 ◽

2019 ◽

Vol 1 (1) ◽

pp. 157-166

Author(s):

Dimas Septian Wijiantoro

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Sampling Technique ◽

T Test ◽

Product Price ◽

F Test ◽

Independent Variables ◽

Analysis Technique ◽

Study Population

Companies need to maintain their survival by developing and earning profits. Consumers have ever-changing tastes and desires, so companies must be prepared to face all these changes and constantly review and improve their offerings. Companies need to pay attention to factors that affect consumers' buying interest, including products, prices, and locations. This study aims to determine and analyze the effect of simultaneous product, price, and location on consumer buying interest in Bakso Pak Kus Jalan Sudirman Residen Surabaya. The study population was all consumers of Bakso Pak Kus Jalan Sudirman Resident Surabaya. The sampling technique is based on Hair, et al. (2010), that the number of samples is at least 5 times the number of indicators so that the number of samples in this study is 85 people. The data analysis technique used multiple linear regression, t test, and F test. The results showed that the product, price, and location partially affected the consumer buying interest of Bakso Pak Kus Jalan Sudirman Resident Surabaya as evidenced by the results of the t test showing the calculated t value all independent variables are greater than t table (1,989), which is 2,015 for the effect of product variables (X1), 2,608 for the influence of price variables (X2), and 6,037 for the effect of location variables (X3). . The results also show that the products, prices, and locations simultaneously influence consumers' buying interest in Bakso Pak Kus Jalan Sudirman Resident Surabaya as evidenced by the results of the F test which shows the value of F count> F table which is 45,001> 2,716.

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Pengaruh Struktur Modal, Profitabilitas, dan Struktur Aktiva terhadap Harga Saham

STATERA: Jurnal Akuntansi dan Keuangan ◽

10.33510/statera.2019.1.1.47-60 ◽

2019 ◽

Vol 1 (1) ◽

pp. 47-60

Author(s):

Sellytyanengsih E. Churcill ◽

Kenny Ardillah

Keyword(s):

Data Analysis ◽

Capital Structure ◽

Stock Price ◽

Stock Exchange ◽

Sampling Technique ◽

Positive Influence ◽

Financial Statement ◽

Purposive Sampling ◽

Manufacture Company ◽

Significant Positive Influence

The purpose of this research is to examine the influence of profitability, capital structure, and asset structure positively to the stock price on manufacture companies which are listed in Indonesia Stock Exchange (IDX). The research samples have been selected by using purposive sampling technique to the 62 manufacture companies have been published the financial statement and active stocks which have been traded at Indonesia Stock Exchange (IDX) in 2014 – 2016 periods with the amount of 186 data which have yet to be the research sample criteria.The data analysis has been carried out by using multiple linier regressions analysis. The results of the study found out that capital structure has a positive influence on stock price means that the high capital structure influences shareholder decisions in increasing stock price. Profitability has a significant positive influence on stock price means that every increase in the profitability of a food and beverages company, it causes the stock price will increase. And asset structure have a positive influence on stock price means to indicate that every increase in asset structure of manufacture company, it causes that stock price will increase.

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PENGARUH PERENCANAAN PAJAK, KEPEMILIKAN MANAJERIAL DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK MANAJEMEN LABA

Jurnal Ekobis : Ekonomi Bisnis & Manajemen ◽

10.37932/j.e.v8i2.40 ◽

2020 ◽

Vol 8 (2) ◽

pp. 102-116

Author(s):

Enong Muiz ◽

Heni Ningsih

Keyword(s):

Earnings Management ◽

Firm Size ◽

Stock Exchange ◽

Tax Planning ◽

Managerial Ownership ◽

Company Size ◽

Research Needs ◽

Manufacturing Companies ◽

Purposive Sampling

This study aims to determine the effect of tax planning, managerial ownership and company size on earnings management in the manufacturing companies of the automotive sub sector and components listed on the Indonesia Stock Exchange (IDX). Sampling in this study uses purposive sampling, namely the determination of samples based on certain criteria, the sample used is 4 (four) automotive sub sector manufacturing companies and components that have met the specified criteria. The results of this study indicate that partially tax planning has a positive and not significant effect on earnings management while managerial ownership and company size have a positive and significant effect on earnings management. However, simultaneous tax planning, managerial ownership and firm size have a positive and significant effect on earnings management. From the results of this study, researchers provide some suggestions for further research to get better results because the results obtained by researchers are still lacking and further research needs to be done.

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