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Ratna Eka Puji Astutik, Ratna Eka Puji
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA Astutik, Ratna Eka Puji; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the influence of tax planning and deferred tax expense to the earningsmanagement. The population is all manufacturing companies which engage in the field of food and beverageswhich are listed in Indonesia Stock Exchange in 2012-2014 periods. The sample collection technique has beendone by using purposive sampling and 10 companies have been selected as samples. The analysis technique hasbeen done by using multiple regressions analysis. The result of the research shows that tax planning anddeferred tax expense has an influence to the earnings management on manufacturing companies which engage inthe field of food and beverages which indicate that the research models are feasible for the following research. Thecorrelation among models which have applied in this research to the earnings management is firm. The result ofpartial test of tax planning and deferred tax expense shows that each of them has an influence to the earningsmanagement on manufacturing companies which engage in the field of food and beverages.Keywords: Tax Planning, Deferred Tax Expense, Earning Management
Co-Authors Mildawati, Titik