Pengaruh Beban Pajak Tangguhan dan Perencanaan Pajak Terhadap Manajemen Laba

Abstract

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.

The Effect of Corporate Social Responsibility, Managerial Ability, and Tax Planning On Earning Management

“…Similarly, if the company does not have much tax burden, then the reduction in tax burden and earning management practices carried out will also be small. This is in line with research conducted by Lubis and Suryani (2018), Nuswantara (2021), andTartono, Hidayat, andHaryono (2021) providing results that tax planning has a positive influence on earning management. In contrast to the results of the study, Ayem and Ongirwalu (2020) and Wardani and Santi (2018) stated that tax planning does not affect earning management.…”

“…But a different statement comes from Both et al ( 2019) and Demerjian et al (2017) who state that highly capable managers are significantly involved in income smoothing as a form of earning management practice. Dewi and Nuswantara (2021) as well as Tartono, Hidayat, and Haryono (2021) gave the result that tax planning has a positive influence on earning management. In contrast to the results of the study, Ayem and Ongirwalu (2020) and Wardani and Santi (2018) stated that tax planning does not affect earning management.…”