scholarly journals THE IMPACT OF DEFERRED TAX EXPENSE AND TAX PLANNING TOWARD EARNINGS MANAGEMENT AND PROFITABILITY

2019 ◽  
Vol 21 (2) ◽  
pp. 215-236
Author(s):  
ROCKY ALFIAN BUNACA ◽  
NURDAYADI
Keyword(s):  
Earnings Management ◽  
Significant Influence ◽  
Stock Exchange ◽  
Tax Planning ◽  
Independent Variables ◽  
Deferred Tax ◽  
The Impact ◽  
Intervening Variables ◽  
Tax Expense

The aim of this research is to analyze the impact of Deferred Tax Expense and Tax Planning toward Earnings Management and Company’s Profitability. The sample of this research are taken from 24 companies from Consumer Goods Sector that listed in Indonesia Stock Exchange from 2013 – 2017. The variables of this research are Deferred Tax Expense and Tax Planning as Independent Variables, Earnings Management as Intervening Variable, and Company’s Profitability as Dependent Variable. This research use Path Regression Analysis to analyze the role of Intervening Variables in influence other variables. The result of this research, it is found that Deferred Tax Expense has a significant influence toward Earnings Management, but has no influence toward Company’s Profitability. Tax Planning has no significant influence to Earnings Management, but has a significant influence toward Company’s Profitability. It also found that Earnings Management as intervening variable strengthen the influence from Deferred Tax Expense toward Company’s Profitability, but weaken the influence from Tax Planning toward company’s profitability.

scholarly journals PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)

2019 ◽  
Vol 4 (1) ◽  
pp. 77-88
Author(s):  
Fatchan Achyani ◽  
Susi Lestari
Keyword(s):  
Earnings Management ◽  
Cash Flow ◽  
Annual Report ◽  
Stock Exchange ◽  
Tax Planning ◽  
Free Cash Flow ◽  
Managerial Ownership ◽  
Deferred Tax Assets ◽  
Deferred Tax ◽  
Tax Expense

This study aims to examine the effect of tax planning on earnings management. In addition, several factors that are thougt to also affect earnings management are also tested, among others: deferred tax expense, deferred tax assets, managerial ownership, and free cash flow. The data used in this study is the annual report of companies listed on Indonesia Stock Exchange in the period 2015-2017. Jones modifications are used to measure earnings management. This study uses multiple regression analysis tools. The results showed that only free cash flow can affect earnings management while tax planning, deferred tax expense, deferred tax assets, and managerial ownership do not affect earnings management.

scholarly journals ANALISIS PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA)

AKUNTABILITAS ◽  
2019 ◽  
Vol 12 (2) ◽  
pp. 145-160
Author(s):  
Randi Febrian ◽  
Tertiarto Wahyudi ◽  
Ahmad Subeki
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Tax Planning ◽  
Manufacturing Companies ◽  
Deferred Tax ◽  
Tax Expense

This study aims to analyze the effect of tax planning and deferred tax expense to earnings management. The data used in this study is data based on annual financial statements of manufacturing sector companies listed on the Indonesia Stock Exchange period 2013-2015. Sampling method using purposive sampling. The number of manufacturing companies sampled as many as 40 companies for three years, so the total sample of research is 120. The method of analysis used is multiple linear regression analysis. Based on the results of this study shows that partially tax planning has a significant effect on earnings management with a significance of 0.000. Deferred tax expense does not have a significant effect on earnings management with significance of 0.412. While simultaneous tax planning and deferred tax burden have significant effect to earnings management with significance equal to 0,001.

scholarly journals The Effect of Tax Planning and Temporary Difference to Earnings Management

2021 ◽  
Vol 6 (2) ◽  
pp. 183-195
Author(s):  
Cindy Lystia Tartono ◽  
Athalia Ariati Hidayat ◽  
Luciana Haryono
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Fixed Effect Model ◽  
Tax Planning ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Deferred Tax Assets ◽  
Independent Variables ◽  
Deferred Tax ◽  
Temporary Difference

This study aims to analyze tax planning (tax planning is estimated using effective tax rate) motivations that push management (agent) to manage earnings and the ability of temporary difference accounts (measured by deferred tax assets, liabilities and expenses) to detect earnings management. Earnings management is estimated using the modified jones model. This study uses three independent variables to measure temporary difference, analyzes the effect of the independent variables towards the direction of earnings management and analyzes more than one industry so the results Samples used in this study are 377 non-financial public firms that are listed in the Indonesia Stock Exchange from 2015 until 2019, with a total of 1,832 observations. The data panel is processed using multiple linear regression using fixed effect model. The results of the study found only deferred tax liabilities has significant impact to earnings management and is able to detect earnings management upwards. Tax planning only effects absolute earnings management without specific direction. Deferred tax assets do not have a significant impact to detect earnings management downwards and deferred tax expense has no significant impact to earnings management but can potentially detect earnings management upwards in extreme cases.Deferred Tax Asset

scholarly journals PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK DAN AKTIVA PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA

2019 ◽  
Vol 4 (2) ◽  
pp. 191
Author(s):  
Lutfi M. Baraja ◽  
Yuswar Zainul Basri ◽  
Vertari Sasmi
Keyword(s):  
Earnings Management ◽  
Sampling Method ◽  
Stock Exchange ◽  
Positive Influence ◽  
Tax Planning ◽  
Manufacturing Companies ◽  
Deferred Tax Assets ◽  
Independent Variable ◽  
Deferred Tax ◽  
Tax Expense

<p><em>This study aimed to examine the effect of deferred tax expense, tax planning, and the deferred tax assets to earnings management. The independent variable of this research is deferred tax expense, tax planning and deferred tax assets, the dependent variable of this study is the disclosure of Earnings Management. The sample used in this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2013-2015 as many as 46 companies by using purposive sampling method. This study uses multiple methods of analysis using SPSS 23. These results indicate that in partial deferred tax expense, tax planning and deferred tax assets has positive influence on the disclosure of earnings management.</em></p>

scholarly journals Pengaruh Beban Pajak Tangguhan dan Perencanaan Pajak Terhadap Manajemen Laba

2021 ◽  
Vol 4 (3) ◽  
pp. 305-315
Author(s):  
Dita Rimbawati Dewi ◽  
Dian Anita Nuswantara
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Consumer Good ◽  
Tax Planning ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Deferred Tax ◽  
Tax Expense

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.

scholarly journals Peran Pemoderasi Kepemilikan Institusional pada Pengaruh Beban Pajak Tangguhan, Perencanaan Pajak dan Kepemilikan Manajerial terhadap Manajemen Laba Akrual

1970 ◽  
Vol 4 (01) ◽  
pp. 117-133
Author(s):  
Khuwailid Khuwailid ◽  
Nur Hidayat
Keyword(s):  
Regression Analysis ◽  
Earnings Management ◽  
Oil And Gas ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Tax Planning ◽  
Managerial Ownership ◽  
Analytical Technique ◽  
Deferred Tax ◽  
Tax Expense

ABSTRACT The purpose of this research is to identify, analyze, observe and test the deferred tax expense, tax planning, managerial ownership and institutional ownership as a moderating towards accrual earnings managementcompanies of oil and gas sector listed at the Indonesia Stock Exchange within 2011-2015 period. In this study, the total populations used are 45 financial reports of oil and gas companies listed in Indonesia Stock Exchange (BEI). The tests method is using Moderated Regression Analysis (MRA). Two groups of variables are used the accrual earnings management (as the dependent variable), and three independent variables (the deferred tax expense, tax planning and managerial ownership), and institutional ownership (as a variable moderation). The research data were tested by moderated regression analysis and residual test is used as an analytical technique. These results indicate that institutional ownership is able to moderate the relationship between deferred tax expense and managerial ownership on accrual earnings management while institutional ownership was not able to moderate the tax planning to the management of accrual earnings. ABSTRAK Penelitian ini bertujuan untuk mengetahui, menganalisis, membuktikan dan menguji beban pajak tangguhan, perencanaan pajak kepemilikan manajerial dan kepemilikan institusional sebagai pemoderasi terhadap manajemen laba akrualpada perusahaan pertambangan sektor minyak dan gas bumi yang terdaftar di Bursa Efek Indonesia periode 2011-2015. Dalam penelitian ini yang menjadi populasi adalah sebanyak 45 laporan keuangan perusahaan pertambangan sektor minyak dan gas bumi yang terdaftar di Bursa Efek Indonesia (BEI). Pengujian menggunakan moderated regression analysis (MRA). Untuk variable yang di gunakan adalah manajemen laba akrual (variabel dependen) dengan tiga variabel independen (beban pajak tangguhan, perencanaan pajak dan kepemilikan manajerial) dan kepemilikan institusional (variabel moderasi). Data penelitian diuji dengan cara analisis regresi moderasi (moderated regression analysis) serta uji residual digunakan sebagai teknik analisis. Hasil penelitian ini menunjukan bahwa kepemilikan institusional mampu memoderasi hubungan antara beban pajak tangguhan dan kepemilikan manajerial terhadap manajemen laba akrual sedangkan kepemilikan institusional tidak mampu memoderasi perencanaan pajak terhadap manajemen laba akrual. JEL Classification: G32, H25, M41

scholarly journals Peran Pemoderasi Kepemilikan Institusional pada Pengaruh Beban Pajak Tangguhan, Perencanaan Pajak dan Kepemilikan Manajerial terhadap Manajemen Laba Akrual

1970 ◽  
Vol 4 (01) ◽  
pp. 117-133
Author(s):  
Khuwailid Khuwailid ◽  
Nur Hidayat
Keyword(s):  
Regression Analysis ◽  
Earnings Management ◽  
Oil And Gas ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Tax Planning ◽  
Managerial Ownership ◽  
Analytical Technique ◽  
Deferred Tax ◽  
Tax Expense

ABSTRACT The purpose of this research is to identify, analyze, observe and test the deferred tax expense, tax planning, managerial ownership and institutional ownership as a moderating towards accrual earnings managementcompanies of oil and gas sector listed at the Indonesia Stock Exchange within 2011-2015 period. In this study, the total populations used are 45 financial reports of oil and gas companies listed in Indonesia Stock Exchange (BEI). The tests method is using Moderated Regression Analysis (MRA). Two groups of variables are used the accrual earnings management (as the dependent variable), and three independent variables (the deferred tax expense, tax planning and managerial ownership), and institutional ownership (as a variable moderation). The research data were tested by moderated regression analysis and residual test is used as an analytical technique. These results indicate that institutional ownership is able to moderate the relationship between deferred tax expense and managerial ownership on accrual earnings management while institutional ownership was not able to moderate the tax planning to the management of accrual earnings. ABSTRAK Penelitian ini bertujuan untuk mengetahui, menganalisis, membuktikan dan menguji beban pajak tangguhan, perencanaan pajak kepemilikan manajerial dan kepemilikan institusional sebagai pemoderasi terhadap manajemen laba akrualpada perusahaan pertambangan sektor minyak dan gas bumi yang terdaftar di Bursa Efek Indonesia periode 2011-2015. Dalam penelitian ini yang menjadi populasi adalah sebanyak 45 laporan keuangan perusahaan pertambangan sektor minyak dan gas bumi yang terdaftar di Bursa Efek Indonesia (BEI). Pengujian menggunakan moderated regression analysis (MRA). Untuk variable yang di gunakan adalah manajemen laba akrual (variabel dependen) dengan tiga variabel independen (beban pajak tangguhan, perencanaan pajak dan kepemilikan manajerial) dan kepemilikan institusional (variabel moderasi). Data penelitian diuji dengan cara analisis regresi moderasi (moderated regression analysis) serta uji residual digunakan sebagai teknik analisis. Hasil penelitian ini menunjukan bahwa kepemilikan institusional mampu memoderasi hubungan antara beban pajak tangguhan dan kepemilikan manajerial terhadap manajemen laba akrual sedangkan kepemilikan institusional tidak mampu memoderasi perencanaan pajak terhadap manajemen laba akrual. JEL Classification: G32, H25, M41

scholarly journals Deferred Tax Assets and Deferred Tax Expense Against Tax Planning Profit Management

2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Warsono
Keyword(s):  
Real Estate ◽  
Earnings Management ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Tax Planning ◽  
Deferred Tax Assets ◽  
Deferred Tax ◽  
Tax Expense

The purpose of this study is to examine the probability of earnings management performed by Property and Real Estate companies listed in Indonesia Stock Exchange (BEI) in the period 2011-2015. How to do the management to influence the accounting numbers can be either profit management through deferred tax assets, deferred tax expense and tax planning in the financial statements. This paper examines the effect of deferred tax assets deferred tax burden, and tax planning to earnings management conducted by the company. Data of the research is to use secondary data from company financial statements that were downloaded from the official website of Indonesia Stock Exchange. Using sampling technique is performed by purposive sampling. The study population is the Property and Real Estate companies listed in Indonesia Stock Exchange in the period 2011-2015. The study take sample as many as 34 companies Property and Real Estate in the Stock Exchange in 2011-2015. Hypothesis testing uses multiple regressions with SPSS software version 22. The result shows that the Deferred Tax Assets positive and significant effect on earnings management; while deferred tax expense and tax planning significant negative effect on earnings management. Keywords: Assets, Deferred Tax Expense, Tax Planning, Profit Management

Peran kepemilikan institusional, perencanaan pajak dan dewan komisaris asing terhadap nilai perusahaan

2019 ◽  
Vol 8 (2) ◽  
Author(s):  
Anita Ade Rahma ◽  
Lisa Nabawi ◽  
Ronni Andri Wijaya
Keyword(s):  
Significant Influence ◽  
Firm Value ◽  
Stock Exchange ◽  
Investment Decisions ◽  
Total Sample ◽  
Tax Planning ◽  
Purposive Sampling ◽  
Institutional Leadership ◽  
Company Value

The purpose of this study is to analyze the role of institutional leadership, tax planning and foreign board of commissioners on firm value. The population in this study were 615 companies listed on the Indonesia Stock Exchange in 2015-2017. The sample was chosen using purposive sampling to get a total sample of 325 companies with a total of 975 observations of company data. The results of this study indicate that institutional leadership and tax planning have no role in increasing company value. While the foreign board of commissioners showed a significant influence on the value of the company. This proves that there is a need for diversity in the structure of the board that can trigger an increase in the value of the company. In addition, the presence of a foreign board is needed for the progress of the companyKeywords: Investment decisions; funding decisions; dividend policy; company value

Analisis Pengaruh Beban Pajak Tangguhan, Discretionary Accruals, dan Arus Kas Operasi terhadap Manajemen Laba

2015 ◽  
Vol 2 (01) ◽  
pp. 19-31
Author(s):  
Thomas Junior Sibarani ◽  
Nur Hidayat ◽  
Surtikanti Surtikanti
Keyword(s):  
Earnings Management ◽  
Cash Flow ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Flow Analysis ◽  
Discretionary Accruals ◽  
Probability Of Occurrence ◽  
Operating Cash Flow ◽  
Deferred Tax ◽  
Tax Expense

A B S T R A C T The financial statements show the results of management accountability for the use of the resources entrusted to them. This study aims to analyze the probability of occurrence of earnings management. The possibility of earnings management is measured through a variable deferred tax expense, discretionary accruals, and operating cash flow. Analysis was performed on 89 companies listed manufacturing sector in Indonesia Stock Exchange in 2009-2013. Overall the study found empirical evidence that the deferred tax expense, discretionary accruals, and operating cash flow significantly influence the probability of occurrence of earnings management. A B S T R A K Laporan keuangan menunjukkan hasil pertanggungjawaban manajemen atas penggunaan sumber daya yang dipercayakan kepada mereka. Penelitian ini bertujuan untuk menganalisis kemungkinan terjadinya manajemen laba. Kemungkinan manajemen laba diukur melalui variabel beban pajak tangguhan, akrual diskresioner, dan arus kas operasi. Analisis dilakukan pada 89 perusahaan yang terdaftar di sektor manufaktur di Bursa Efek Indonesia pada 2009-2013. Secara keseluruhan penelitian ini menemukan bukti empiris bahwa beban pajak tangguhan, akrual diskresioner, dan arus kas operasi berpengaruh secara signifikan terhadap kemungkinan terjadinya manajemen laba. JEL Classification: G14, G30

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