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

Lutfi M. Baraja (Fakultas Ekonomi dan Bisnis Universitas Trisakti)
Yuswar Zainul Basri (Fakultas Ekonomi dan Bisnis Universitas Trisakti)
Vertari Sasmi (Fakultas Ekonomi dan Bisnis Universitas Trisakti)

Jurnal Akuntansi Trisakti
Vol. 4 No. 2 (2017): September

This study aimed to examine the effect of deferred tax expense, tax planning, and the deferred tax assets to earnings management. The independent variable of this research is deferred tax expense, tax planning and deferred tax assets, the dependent variable of this study is the disclosure of Earnings Management. The sample used in this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2013-2015 as many as 46 companies by using purposive sampling method. This study uses multiple methods of analysis using SPSS 23. These results indicate that in partial deferred tax expense, tax planning and deferred tax assets has positive influence on the disclosure of earnings management.