PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN PENGHINDARAN PAJAK TERHADAP MANAJEMEN LABA

Tanti  Melasari; Suwignyo  Widagdo; Nurshadrina  Kartika Sari

doi:10.31967/jakuma.v4i2.964

Tanti Melasari Institut Teknologi dan Sains Mandala
Suwignyo Widagdo Institut Teknologi dan Sains Mandala
Nurshadrina Kartika Sari Institut Teknologi dan Sains Mandala

DOI: https://doi.org/10.31967/jakuma.v4i2.964

Keywords: Earning Management, Tax Planning, Deferred Tax Expenses, Tax Avoidance.

Abstract

The company is responsible for managing the profits generated during a certain period to be used as a reference for the following year and used as a basis for decision making. Profit is also one of the factors to attract investors to the company's shares so that the company tries its best to present a good and proportional profit. The company's desire to maximize profits is sometimes the motivation for management to practice Earnings Management. This study aims to examine the effect of tax planning, deferred tax expense and tax avoidance on earnings management actions. The measurement of earnings management in this study uses the Jones Modified Model with the study population, namely non-manufacturing companies in the financial sector and the property sector listed on the Indonesia Stock Exchange in 2015-2019 a total of 182 companies. The sampling technique was done by using purposive sampling technique as many as 7 companies.The data analysis method used is Multiple Linear Regression using the SPSS 20 for windows program. The results showed that Tax Planning, Deferred Tax Expenses and Tax Avoidance simultaneously and partially had an effect but not significant on earnings management.