PENGARUH ALOKASI PAJAK ANTAR PERIODE TERHADAP KUALITAS LABA PADA PERUSAHAAN CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2024

Abstract

ABSTRACT

This study looks at how inter-period tax allocation actually shapes earnings quality in consumer non-cyclical companies on the Indonesia Stock Exchange from 2021 to 2024. Inter period tax allocation comes into play when companies adjust between current and deferred taxes, since accounting profit and taxable profit rarely line up. These differences end up affecting how transparent a company’s earnings report really is. We pulled financial statements from 53 companies and ran panel data regression, using a Fixed Effect model to really dig into the details. The numbers are clear: inter-period tax allocation matters. It has a strong, measurable impact on earnings quality both across the board and for each company individually. The significance level lands well below 0.05, so we’re not just seeing noise here. What does this mean? Managing deferred taxes isn’t just a technical detail it’s central to keeping earnings reports credible. This research doesn’t just fill a gap in the accounting literature; it gives investors and management something practical. If you want to judge how reliable a company’s financial reporting is, you can’t ignore how they handle deferred taxes.

Keywords: interperiod tax allocation, earnings quality, deferred tax, financial reporting, IDX.

Abstrak

Penelitian ini membahas bagaimana alokasi pajak antar periode benar-benar memengaruhi kualitas laba di perusahaan consumer non cyclicals yang terdaftar di Bursa Efek Indonesia sepanjang 2021 hingga 2024. Alokasi ini muncul karena adanya penyesuaian antara pajak kini dan pajak tangguhan, yang timbul dari perbedaan antara laba akuntansi dan laba fiskal. Imbasnya, transparansi laporan laba perusahaan ikut terdampak. Dalam penelitian ini, peneliti mengambil data dari laporan keuangan 53 perusahaan, lalu menganalisisnya menggunakan regresi data panel dengan model Fixed Effect. Hasilnya tegas alokasi pajak antar periode punya pengaruh signifikan terhadap kualitas laba, baik secara agregat maupun permasing-masing perusahaan, dengan tingkat signifikansi di bawah 0,05. Temuan ini menyoroti pentingnya pengelolaan pajak tangguhan untuk menjaga kredibilitas informasi laba. Selain memperkaya literatur akuntansi, penelitian ini juga membantu investor dan manajemen dalam menilai keandalan laporan keuangan perusahaan.

Kata kunci: alokasi pajak antar periode, kualitas laba, pajak tangguhan, laporan keuangan, BEI.