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All Journal Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia
Dita Rimbawati Dewi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Beban Pajak Tangguhan dan Perencanaan Pajak Terhadap Manajemen Laba Dita Rimbawati Dewi; Dian Anita Nuswantara
INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia Vol. 4 No. 3 (2021): INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia - Edisi Juni 2021
Publisher : Forum Inovasi Bisnis dan Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (849.37 KB) | DOI: 10.31842/jurnalinobis.v4i3.185

Abstract

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.
Co-Authors Dian Anita Nuswantara