PERENCANAAN PAJAK, ASET PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA
Abstract
This study aims to determine the effect of tax planning, deferred tax assets, deferred tax expense, leverage, and company size on profit management in manufacturing companies listed on the Indonesia Stock Exchange. This research is a quantitative research that uses secondary data. The population in this study is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period obtained from www.idx.co.id. The research sample was selected using the purposive sampling method, so that the sample obtained was as many as 69 companies. Hypothesis testing was performed by multiple linear regression analysis using SPSS version 26. The results showed that the independent variables, namely tax planning, deferred tax assets, deferred tax burden, leverage, and company size, were in front of the dependent variable, namely profit management.
References
Astuti, Y. A., Nuraina, E., & Wijaya, A. (2017). Pengaruh Ukuran Perusahaan dan Leverage Terhadap Manajemen Laba. The 9th FIPA: Forum Ilmiah Pendidikan Akuntansi, 5(1), pp. 501-510.
Bassiouny, S. W. (2016). The Impact of Firm Characteristics on Earning Management: an Empirical Study on The Listed Firms in Egypt. Journal of Business and Retail Management Research, 10(3), pp. 34–45.
Effendi, B. (2020). Manajemen Laba: Kontribusi Profitabilitas, Ukuran Perusahaan, dan Leverage Pada Perusahaan Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesia. STATERA: Jurnal Akuntansi Dan Keuangan, 2(2), pp. 159–166.
Ghozali, I. (2018), Aplikasi Analisis Multivatiate Dengan Program IBM SPSS 25, 9 th ed., Semarang: Badan Penerbit.
Herdawati. (2015). Analisis pengaruh perencanaan pajak dan beban pajak tangguhan terhadap manajemen laba (studi kasus pada perusahaan manufaktur yang tercatat di bursa efek indonesia). Skripsi. Makassar: Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Hasanudin.
Jensen, Michael. C., &W, H. Meckling. (1976). Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Structure. Journal of Financial Economics, 3, pp. 305-360
Kanji. (2019) Perencanaan Pajak dan Beban Pajak Tangguhan terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Bongaya Journal for Research in Accounting (BJRA), 2, pp. 20–27.
Pohan, Chairil Anwar. (2018) Manajemen Perpajakan Strategi Perencanaan Pajak dan Bisnis. Jakarta: PT Gramedia Pustaka Utama. pp. 317-319.
Putu, I., Surya Lesmana, A. & Sukartha, I. M. (2017) Pengaruh Manajemen Laba Pada Nilai Perusahaan Manufaktur yang Terdaftar Di Bursa Efek IndonesiaTahun 2012-2015. E-Jurnal Akuntansi Universitas Udayana, 19(2), pp. 1060-1083.
Scott, W. R. (2015) Financial Accounting Theory. Person Prentice Hall: Toronto.
Suandy, Erly. (2016). Perencanaan Pajak. 6th edn. Jakarta: Salemba empat.
Supriyono, R. A. (2018). Akuntansi Keperilakuan. Gajah Mada University Press
Suranggane, Z. (2007). Analisis Aset Pajak Tangguhan dan Akrual Sebagai Prediktor Manajemen Laba: Kajian Empiris Pada Perusahaan Manufaktur yang Terdaftar Di BEI. Jurnal Akuntansi Dan Keuangan Indonesia, 4(1), pp. 77–94. https://doi.org/10.21002/jaki.2007.04
Suyoto, H., & Dwimulyani, S. (2019). Pengaruh leverage dan perencanaan pajak terhadap manajemen laba dengan profitabilitas sebagai variabel moderasi, Prosiding Seminar Nasional Pakar, pp. 2–15.
Waluyo. (2018) Perpajakan Indonesia. 12 th end 2. Jakarta: Salemba Empat.
Watts, R. L. & Zimmerman, J. L. (1986) Positive Accounting Theory. Prentice Hall International Inc, Englewood Cliffs, NJ, USA.
Winarto, Herry, JMV Mulyadi. (2019). Pengaruh Komite Audit, Ukuran Perusahaan, Leverage, Dan Penyajian Other Comprehensive Income Terhadap Manajemen Laba Perusahaan Properti Indonesia. Jurnal Manajemen Bisnis Krisnadwipayana, 7(3), pp. 1-19.
Copyright (c) 2023 Jurnal Kajian Akuntansi dan Auditing
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Please find the rights and licenses in Jurnal Kajian Akuntansi dan Auditing (JKAA). By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1. License
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial 4.0 International License.
2. Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User/Public Rights
JKAA's spirit is to disseminate articles published are as free as possible. Under the Creative Commons Attribution-NonCommercial 4.0 International License, JKAA permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and JKAA on distributing works in the journal and other media of publications. Unless otherwise stated, the authors are public entities as soon as their articles got published.
4. Copyrights Holder
With the receipt of the article by Editorial Board of the Jurnal Kajian Akutansi dan Auditing (JKAA) and it was decided to be published, then the copyright regarding the article will be diverted to Jurnal Kajian Akutansi dan Auditing (JKAA).
Jurnal Kajian Akutansi dan Auditing (JKAA) hold the copyright regarding all the published articles and has the right to multiply and distribute the article under
