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Journal : Jurnal Nusa Akuntansi

PENGARUH BEBAN PAJAK TANGGUHAN, ASET PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA INDUSTRI MAKANAN DAN MINUMAN Hilal Hamdi; Utami, Tri
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.129

Abstract

This study aims to analyze and obtain empirical evidence regarding the influence of deferred tax expenses, deferred tax assets, and tax planning on earnings management in the food and beverage sector companies listed on the Indonesia Stock Exchange for the period 2018 – 2022. This research is a quantitative study with an associative method, and the data used in this study are secondary data. The data analysis method used is panel data regression, processed using Eviews version 12. The population used in this study consists of energy sector companies listed on the Indonesia Stock Exchange for the period 2018 – 2022, totaling 84 companies. The sample selection in this study uses purposive sampling techniques. The obtained sample consists of 16 companies with a research period of 5 years, resulting in a total of 80 data points. The results of this study indicate that, partially, deferred tax assets do not have a significant effect on earnings management, but deferred tax expenses and tax planning have a significant effect on earnings management. Deferred tax expenses, deferred tax assets, and tax planning simultaneously have a significant effect on earnings management.
Co-Authors Abdul Haris Abdurahman Abdurrahman Abidinsah, Zainal Afriadi, Fiqih Agrina Agung Nugroho Jati Agus Sastrawan Noor Akhmad Darmawan Alamsyah, Azhar Zulkarnain Alia, Sri Alia Nuriman Almet, Julianty Amalo, Maria Amir Hamzah Anggraini, Dila Angraini, Dila Anis Marjukah Annisa, Dea Apit Fathurohman Aprilia, Erika Astriani Ardiansyah, Dio Arief Surya Irawan Arif Julianto Sri Nugroho, Arif Julianto Sri Arikasuci Fitonnah Ridasepri, Arikasuci Fitonnah Aryani Febriana, Idha Ayu Pertiwi, Linda Azhar, Amalya Nurul Aziza, Firda Nur Azra, Yurnida Afrina Bachrul Qolbi Khairudin, Muhamad Bagis, Fatmah Bahroen, Siti Um-um Andriyani Bambang Eka Purnama Bambang Eka Purnama Barli, Harry Bayduri Saputri, Titis Maharani Beoang, Maria Imaculata Nona Bulu Burhanuddin Basri Cahaya Nugrahani Cantona, Mario Herryaldo Chansyanah Diawati Dakim, Dakim Dandang Setyawanti Dangur, Fransiska Aping Darang, Calvin Lummu Darmawansyah, Iwan Dede Sumarna, Dede Desi Susilawati, Desi Deta, Herlina Umbu Dewi, Tevana Sari Dharma, Widya Dhinny Novryanthi Dhiu, Dalmasia Trisna Djungu, Dewi Fesbayati Lestari Duong, Dang Thi Anh Erna Safariyah Ernoiz Antriyandarti Faridhatun Faidah Fatikhah, Wiwin Nafiatul Fatimah Riswati Febriyanto, Dedi Fitriana, Dina Fitriana, Dina Fitriyah, Rizky Anik Foeh, Nancy Diana F. K. Foeh, Nancy Diana Frederika Katerina Fuadi, Muh Nur Gaina, Cynthia Dewi Ginting, Serasi Hadi Abdillah Hadiyanto , Hendri Handayani, Mery Hartanti, C Sri Hasmika, Hasmika Hendaryan, Dudi Hendri Hadiyanto Henny Puji Astuti, Henny Puji Hermansyah Hermansyah Hermanu Joebagio Hernanda, Lutfi Hidayah, Novita Nurul Hidayat, Muhammad Taufiq Hidayat, Rini Alamsyah Hilal Hamdi Hudalil, Ahmad Ilham Maulana Indra Wijaya Kusuma Indriani, Afif Aprilia Irawan Danismaya Irawati, Wiwit Ismawirna, Ismawirna Isti Khomah Istikomah Jalil, Nurlina Jarot Prasetyo Jhunta Mahastra, Dechan Dechan Cantona Joesoef, Jayusman Arsiyanti Junanto, Subar Juni Claudia Dami Juniarti, Windi Juwariyah Juwariyah Kalbuana, Nawang Kallau, Novalino Harold Geoffrey Kamaruddin, Ilham Kartika Tarwati Katili, Wardiman W Khoirina Dwi Nugrahaningtyas Khusnah, Hidayatul Kusumawiranti, Retno Lailatul Munawaroh, Lailatul Loe, Fhady Risckhy Lutiya, Lutiya Maghfira, Nabila Nurlaili Malelak, Marlin Cindy Claudya Mali, Matheus Gratiano Malintang, Jimmy Manuwolu, Lucy Filipini Marsanda, Dita Saly Martaliah, Nurfitri Martini, Eva Maulida, Widi Saskia Maxs Urias Ebenheizer Sanam Merakati Handajaningsih Miftahuddin, Muchammad Agung Mila Faila Shofa Misnawati Mufaroh, Rizquna Amalia Muhammad Hilmi Murni, Theresia F. I. M. D. Muslihin Muslihin Nafiz, M. Haekal Nayasilana, Ike Nurjuita Ndaong, Nemay A Neni Hasnunidah Nisak, Sayida Khoiratun Nitbani, Heny Novhriyanthi, Dhinny Novryanti, Dhinny Nubatonis, Marthen L.O. Nugraheni, Cahaya Nur Aliffah, Vema Nur Fadhilah Nurhamidiyah, Nita Nurhasana, Selvi Nurul Ilmi Azizah, Annafi Nurzaman, Ahmad Oki Kuntaryanto Oktaviana, Marcella Oktiani, Misti Pahrani, Epa Parubak, Apriani Patrisia Rahayu Utami Pebrianti, Pebi Permatasari, Bunga Prasadila, Nanda Pratama, Muhamad Ari Purnama, Shilmy Putri, Divani Muflihah Dewi Putriani, Muspa Qadarti Anjilni, Ratih R Agustinus Arum Eka, R Agustinus Arum Rachmadyanti, Dini Rahmah, Mila Rahmansyah, Egi Rahmat Jaya Eka Syahputra, Rahmat Jaya Eka Rahmawati, Yesinta Mariana Ramadia, Novita Ria Andriani Rihatiningsih, Septi Rini Amelia, Rini Rita Adriani Benya Adriani Riyan Sisiawan Putra Rizki Maulana Ishaq Rohmaniah, Dinda Alfiatur Rum Rosyid Sabneno, Jemris Sagita, Aqila Nur Sanam, Viona Mariana Dewi Sapulete, Heppy Semarabawa, I Gede Setyawati, Enik Simarmata, Yohanes T R M R Simarmata, Yohanes T. R. M. R. Simarmata, Yohanes Timbun Raja Mangihut Ronael Simarmata, Yohanes Timbun Raja Mangiut Ronael Siskamia, Siskamia Sissah Sissah Sitompul, Yeremia Y Sitompul, Yeremia Y. Sitompul, Yeremia Yobelanno Sitorus, Handayhani Sri Ati Subandji, Subandji Sugiarto, Rudi Sukadi . Sukendi Sukendi Sulistyarini, Sulistyarini Suparman, Achmad Supriyadi Supriyadi Suryadin, Asep Susyanti . Susyanti Susyanti, Susyanti Sutiadi, Arif Syahrul Kurniawan Syarifah Aini Tabelak, Alva Chrisjel Tamaulina Br Sembiring Tarsisius Considus Tophianong, Tarsisius Considus Thomy Sastra Atmaja Titik Purwanti Toha, Larry R. W. Tophianong, Tarsisius C Trisilo, Rismanto Gatot Umi Qodarsasi Utami, Dian Ratri Vebrianti, Lina Wahyuni, Eka Sri Wardono, Boby Hendro Warsono , Warsono Widayanti Widayanti Widi, Antin Y.N Widy Astuti, Widy Windar Amelia, Rizky Windarti, Mariana Wuhan, Yustinus O.P Wuhan, Yustinus Oswin Primajuni Wuri, Diana Agustiani Yessi Harnani Yuliana, Anggi Laras Yulinda Erma Suryani Yunianti, Reni Kartini Kristin Dian Yuyun Wahyuni Zeta, Vania Miranda Zidan, Akmal