PENGARUH PERENCANAAN PAJAK DAN ASET PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA

Abstract

This study aims to determine and test the effect of tax planning and deferred tax. Assets for income management in manufacturing companies. This study uses multiple linear regression analysis. The population in this study are companies registered with manufacturing companies with a sampling method aimed at determining the number of samples, samples obtained by 49 companies. This date is the annual report and financial statements of public companies on the Indonesia Stock Exchange (IDX) for the 2016-2018 periods. The results of the study concluded that: (1) tax planning has a large impact on earnings management, (2) deferred tax assets do not have a significant impact on earnings management. Based on the simultaneous regression test (F test) that ETR and Deferred Tax Assets simultaneously affect Earnings Management. A. The ETR variable has a t value of 2.747 with a significant value of 0.007 <α 0.05, the ETR variable has an effect on earnings management. The Deferred Tax Asset variable has a t value of 1.315 with a Significant value of 0.192> α 0.05, then the Deferred Tax Asset variable has no effect on Earnings Management.

 

Keywords: tax planning, deferred tax assets, earnings management