Pengaruh Beban Pajak Tangguhan, Aset Pajak Tangguhan Dan Kepemilikan Manajerial Terhadap Praktik Manajemen Laba (Studi Empiris Pada Perusahaan Tambang yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2015–2019)
Abstract
This study to determine empirically the effect of deferred tax expense, deferred tax assets and deferred tax expens on earnings management. The independent variables this study are deferred tax expense, deferred tax assets and managerial ownership. Meanwhile, the dependent variable this study is earnings management using the Jones Modified Model. This research is a type of quantitative research with a descriptive approach. The population in this study amounted to 60 mining companies listed on the Indonesia Stock Exchange (IDX) during 2015-2019 period. Results of this study show that variables of deferred tax expense, deferred tax assets and managerial ownership have an effect earnings management practices simultaneously. Partially the deferred tax asset variable has an effect earnings management practices. Deferred tax expense and managerial ownership variables have no effect earnings management practices.
Keywords: Deferred Assets, Deferred Tax Expense, Managerial Ownership, Profit Management
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