Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan dan Profitabilitas Terhadap Manajemen Laba

Manajemen laba adalah tindakan menyimpang oleh manajemen dalam rangka memperoleh keuntungan bagi perusahaan maupun manajer. Beberapa faktor yang mendorong manajemen laba adalah perencanaan pajak dan beban pajak tangguhan serta profitabilitas. Manajemen laba diproksi oleh discretionary accruals sebagai variabel dependen dan profitabilitas diproksi oleh Return On Asset (ROA). Penelitian ini menggunakan data sekunder yaitu data perusahaan manufaktur sub sektor makanan dan minuman di BEI tahun 2015-2019 dengan menggunakan teknik purposive sampling. Analisis regresi data panel dilakukan dengan Eviews vers.10. Penelitian menunjukkan bahwa perencanaan pajak dan beban pajak tangguhan secara parsial mempengaruhi manajemen laba, sedangkan profitabilitas secara parsial mempengaruhi manajemen laba. Profit management is a deviant act by management in order to gain profit for the company as well as the manager. Some of the factors driving profit management are tax planning and deferred tax burden and profitability. Profit management is projected by discretionary accruals as dependent variables and profitability is projected by Return On Asset (ROA). This study uses secondary data, namely data of food and beverage sub-sector manufacturing companies in IDX in 2015-2019 using purposive sampling techniques. Regression analysis of panel data is performed with Eviews vers.10. Research shows that tax planning and deferred tax expense partially affect profit management, while profitability partially affects earning 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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Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan Dan Ukuran Perusahaan Terhadap Manajemen Laba

JAD: Jurnal Riset Akuntansi & Keuangan Dewantara ◽

10.26533/jad.v2i2.381 ◽

2019 ◽

Vol 2 (2) ◽

pp. 96-107

Author(s):

Tutik Avrinia Wulansari

Keyword(s):

Stock Exchange ◽

Hypothesis Test ◽

Secondary Data ◽

Sampling Technique ◽

Tax Planning ◽

Financial Reports ◽

Beverage Industry ◽

Food And Beverage ◽

Deferred Tax ◽

Tax Expense

Effect of Tax Planning, Deferred Tax Expense And Size Company on Profit Management (Case study onfood and beverage industry financial reports listed on the IDX).The purpose of this study is to prove whether the hypothesis is arranged based on background and previous research is accepted or not. This type of research is quantitative descriptive. The population in this study is the consumer goods industry (food and beverage) listed on the Indonesia Stock Exchange for the period 2016-2018. The samples in this study were 10 companies. The sampling technique in this study used a purposive sampling technique. The research data are secondary data in the form of food and beverage industry financial reports listed on the IDX. Data is downloaded through www.idx.co.id. The hypothesis test results of this research are profit management can be influenced by tax planning variables, deferred tax expense, and company size and the remaining 74.9% can be influenced by other variables.

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Transparansi Pengungkapan Penyisihan Terhadap Manajemen Laba Akrual

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v1i3.138 ◽

2019 ◽

Vol 1 (3) ◽

pp. 1216-1232

Author(s):

Yuni Fatma ◽

Nurzi Sebrina

Keyword(s):

Regression Analysis ◽

Earnings Management ◽

Cross Section ◽

Analytical Method ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Discretionary Accruals ◽

Manufacturing Companies ◽

Purposive Sampling

This study aims to examine the effect of transparency in disclosure of allowance for accrual earnings management. This research is classified as causal associative research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. By using the purposive sampling method, there are 30 companies as research samples. Overall accrual earnings management uses discretionary accruals, transparency is measured by the allowance disclosure indicator. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is panel cross section regression analysis. The results of this study indicate that transparency in disclosure of allowance is not able to explain the variance of accrual earnings management in the observation company so that the research hypothesis is rejected.

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THE EFFECT OF TAX PLANNING AND DEFERRED TAX LIABILITIES ON EARNS MANAGEMENT

ECONOMICS & ACCOUNTING JOURNAL ◽

10.32493/eaj.v2i2.y2019.p124-132 ◽

2019 ◽

Vol 2 (2) ◽

pp. 124

Author(s):

Zulfa Rosharlianti ◽

Rahmat Hidayat

Keyword(s):

Regression Analysis ◽

Secondary Data ◽

Tax Planning ◽

Annual Reports ◽

Manufacturing Companies ◽

Negative Effect ◽

Deferred Tax Liabilities ◽

Deferred Tax ◽

Positive Effect ◽

Observation Period

This researched are intended to analyze the effect of planning tax and deferred tax liabilities on earn management. Manufacturing companies listing on the IDX from 2013 to 2017 are the object of research. This research uses secondary data on annual reports obtained through the sites www.idx.co.id. Purposive sampling is the method used in sampling, with population of 132 entity and the sample in this research are 10 entities the observation period of 5 years, with the result that obtained 50 samples. The method data analysis of this research used multiple regression analysis with the SPSS version 24.The results shows that the tax planning has a negative effect on earn management, neither the deferred tax liabilities does not have effect on earn management. Simultaneously the tax planning and deferred tax liabilities have a positive effect on earn management.

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Christiano Lombogia vOL 6 ED.1

10.31219/osf.io/wmvdf ◽

2019 ◽

Author(s):

Christiano Lombogia

Keyword(s):

Corporate Governance ◽

Firm Size ◽

Audit Committee ◽

Institutional Ownership ◽

Discretionary Accruals ◽

Earning Management ◽

Sampling Techniques ◽

Manufacturing Companies ◽

Good Corporate Governance ◽

Total Sales

This study aims to examine the influences of institutional ownership, good corporate governance, and firm size on earning management. Earning management was measured by discretionary accruals, institutional ownership was measured by the stock percentage of institutional, good corporate governance was measured by three variables (composition of independent board of comissioner, audit committee, and KAP size), and firm size was measured by log natural of total sales. This study used the data of 37 manufacturing companies listed in IDX from 2012-2014. The method of data collection used purposive sampling techniques. The data were then analized using multiple regression analysis. The results shows that the institutional ownership and good corporate governance (composition of independent board of comissioner, audit committee, and KAP size) have significant effect on earning management. While firm size has no significant effect on earning management.

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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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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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The Impact of Deferred Tax Assets, Discretionary Accrual, Leverage, Company Size and Tax Planning Onearnings Management Practices

Jurnal Dinamika Manajemen ◽

10.15294/jdm.v7i1.5750 ◽

2016 ◽

Vol 7 (1) ◽

pp. 22

Author(s):

Jacobus Widiatmoko ◽

Ika Mayangsari

Keyword(s):

Earnings Management ◽

Capital Market ◽

Management Practices ◽

Tax Planning ◽

Company Size ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Discretionary Accrual ◽

Deferred Tax ◽

The Impact

The purpose of this study is to analyze and provide empirical evidence of the influence of deferred tax asset, discretionary accrual, leverage, company size, and tax planning on earnings management. Financial performance is an indicator that is required by company management to measure the effectiveness of company performance. This research used secondary data that was got from annual report published in www.idx.co.id and data from Indonesian Capital Market Directory (ICMD). Populations of the research are manufacturing companies listed on Indonesia Stock Exchange from 2011-2013. Samples were selected by using purposive sampling method. There are 208 observations that will examined by logistic regression analysis. The result shows that deferred tax asset has negative and not significant effect to the earnings management, discretionary accrual has negative and not significant effect to the earnings management, leverage has negative and significant effect to the earnings management, company size has positive and significant effect to the earnings management, tax planning has positive and not significant effect to the earnings management.Tujuan penelitian ini menganalisis bukti empiris mengenai pengaruh asset pajak tangguhan, discretionary accrual, leverage, ukuran perusahaan, dan perencanaan pajak terhadap manajemen laba. Kinerja keuangan adalah indikator untuk mengukur efektivitas perusahaan. Penelitian ini menggunakan data sekunder yang diperoleh dari www.idx.co.id serta data dari Indonesian Capital Market Directory (ICMD). Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2011-2013. Sampel dipilih dengan purposive sampling. Terdapat 208 observasi yang akan diuji dengan model analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa asset pajak tangguhan memiliki pengaruh negatif dan tidak signifikan terhadap praktik manajemen laba, discretionary accrual memiliki pengaruh negatif dan tidak signifikan terhadap praktik manajemen laba, leverage memiliki pengaruh negatif dan signifikan terhadap praktik manajemen laba, ukuran perusahaan memiliki pengaruh positif dan signifikan terhadap praktik manajemen laba, perencanaan pajak memiliki pengaruh positif dan tidak signifikan terhadap praktik manajemen laba.JEL Classification: G3, G32

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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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Earnings management and income tax evidence from Greece

Corporate Ownership and Control ◽

10.22495/cocv12i2c5p1 ◽

2015 ◽

Vol 12 (2) ◽

pp. 511-529 ◽

Cited By ~ 1

Author(s):

Eftychia Kapoutsou ◽

Christos Tzovas ◽

Constantinos Chalevas

Keyword(s):

Earnings Management ◽

Significant Relationship ◽

Income Tax ◽

Management Practices ◽

Management Accounting ◽

Discretionary Accruals ◽

Earning Management ◽

Total Current ◽

Jones Model ◽

Deferred Tax

The aim of this study is to examine the question of earnings management and, specifically, how this relates to taxation. In order to determine whether there is a correlation between earnings management and taxation, we investigate the discretionary accruals aspect of total accruals, i.e. the portion of profits which can be affected by management accounting choices, as calculated by the Jones (1991) model and the modified Jones model (Dechow et. al, 1995). Furthermore, we examine to what degree a correlation may exist between discretionary accruals and tax income (consisting of current and deferred tax). Our empirical findings demonstrate a statistically significant relationship between the levels of discretionary accruals and of total, current and deferred tax. This suggests that tax in general may be employed as a means to facilitate earnings management. The findings of this study suggest that IFRS provisions regarding taxation provide firms with a scope to get involved in earning management practices

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