THE EFFECT OF TAX PLANNING, DEFERRED TAX EXPENSE, CURRENT TAX EXPENSE AND DEFERRED TAX ASSETS ON EARNINGS MANAGEMENT

Didik Setiawan, Yenni Cahyani

Abstract


The purpose of this study was to determine the effect of Tax Planning, Deferred Tax Expense, Current Tax Expense, and Deferred Tax Assets, on Earnings Management of Manufacturing Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange in 2016-2020. This study uses panel data regression analysis with the Eviews version 12.0 program and the sampling technique is purposive sampling. The results of this study show that simultaneously tax planning, current tax expense, deferred tax expense, and deferred tax assets have an effect on earnings management. Partially Tax Planning has no effect on Earnings Management, Deferred Tax Expense has no effect on Earnings Management, Current Tax Expense has no effect on Earnings Management, and Deferred Tax Assets has no effect on Earnings Management.

 

Keywords: Earnings Management, Tax Planning, Deferred Tax Expense, Current Tax Expense, Deferred Tax Assets


Full Text:

PDF

References


Baradja, L. M., Basri, Y. Z., & Sasmi, V. (2017). PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK DAN AKTIVA PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA. Jurnal Akuntansi Trisakti , 4 (2), 191-206.

FITRIYA, A. V. (2020). PENGARUH PERENCANAAN PAJAK, PROFITABILITAS, BEBAN PAJAK TANGGUHAN. Jurnal Ekonomi , 1-20.

Hidayat, A., & Yuliah, N. (2018). THE EFFECT OF GOOD CORPORATE GOVERNANCE AND TAX PLANNING ON COMPANY VALUE. Economics and Accounting Journal , 1 (3), 234-241.

Lestari, K. C., & Wulandari, S. O. (2019). PENGARUH PROFITABILITAS TERHADAP MANAJEMEN LABA. JURNAL AKADEMI AKUNTANSI , 2 (1), 20-35.

NINGSIH, F. C. (2017). PENGARUH ASET PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA. Jurnal Akuntansi , 206-225.

Putra, Y. M. (2019). PENGARUH ASET PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN, DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA. Jurnal Ilmu dan Riset Akuntansi , 8 (7), 1-21.

Rahma, H. (2020). PENGARUH BEBAN PAJAK TANGGUHAN, BEBAN PAJAK KINI, ASET PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI .

Rahmi, A., Hasan, A., & Andreas. (2019). Pengaruh Beban Pajak Tangguhan, Beban Pajak Kini dan Perencanaan Pajak dalam Mendeteksi Manajemen Laba. Jurnal Ekonomi – JE , 27 (1), 92-100.

SEDIANI, A. (2018). PENGARUH ASET PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA. UIN SUSKA RIAU .

http://www.idx.co.id

https://www.bisnis.com


Refbacks

  • There are currently no refbacks.


MAILING ADDRESS

2th floor, Room 217, S1 Accounting Department
Surya Kencana Street No. 1 Pamulang
Tangerang Selatan, Banten, 15417
Tlp/Fax: (021) 7412566
Handphone: 08128002843
E-mail:semcall@unpam.ac.id

 


 

Creative Commons Licence
Jurnal Ilmiah Akuntansi Universitas Pamulang by S1 Accounting Department is licensed under a Creative Commons Attribution-Share Alike 4.0 International License.
Based on a work at http://openjournal.unpam.ac.id/index.php/JIA/index.