Analisis penghindaran pajak, beban pajak tangguhan, dan koneksi politik terhadap manajemen laba

Riky Antonius (Universitas Kristen Krida Wacana)
Lambok DR Tampubolon (Universitas Kristen Krida Wacana)

JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN
Vol. 1 No. 1 (2019): Desember

Purpose: This study aims to examine the effect of tax avoidance, deferred tax burden and political connections on earnings management. Research methodology: Purposive sampling was used as the sampling technique in this study. The data was tested using multiple-linear regression. Results: The results show that tax avoidance, deferred tax expense, and company’s political relation have no effect on earnings management practice. Limitations: A limitation of this study is the use of very little data due to the large number of sampling criteria. Contribution: This study can be a reference for companies to make better earnings management. Keywords: Tax avoidance, Deferred tax expense, Political relation, Company size, Leverage, Return on assets, Earnings management