IDENTIFICATION OF TAX MANAGEMENT IN EARNINGS MANAGEMENT IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2016-2019

Novia Azelita, Wiwiek Prihandini

Abstract

The purpose of this research to identify tax management which is explained through tax planning, deferred tax expense and tax avoidance. In this research the sample used was manufacturing companies listed on the Indonesia Stock Exchange during the 2016 until 2019 period, 38 company sample with four years of research produced 152 data were obtained by purposive sampling. The data used was panel data and analysis technique using multiple regressions analysis with Eviews software. The result showed that the tax planning and tax avoidance have a significant effect on earning management, but the coefficient of determination is low at 3,28%. Meanwhile, deferred tax expense have no significant effect on earnings management on manufacturing companies. However, research shows that the higher the profit earned by the company, the lower the tax payable ratio. The tax government should be supervise low income group companies because they have a tendency to reduce taxes.
Keywords: Tax Planning, Deferred Tax Expense, Tax Avoidance, Effective Tax Rate.

Full Text:

PDF

References

Aditama (2014). Pengaruh Perencanaan Pajak Terhadap Manjemen Laba Pada Perusahaan Non Manufaktur Yang Terdaftar di BEI. Jurnal Akuntansi.

Agatha (2020). Pengaruh tax avoidance terhadap earnings management dengan audit quality. FEB-Usakti.

Alawiyah (2017). Pengaruh Aset Pajak Tangguhan, Beban Pajak Tangguhan, Leverage dan Ukuran Perusahaan Terhadap Manajemen Laba.

Apsari, & Setiawan (2018). Pengaruh Tax Avoidance terhadap Nilai Perusahaan. E-Jurnal Akuntansi.

Astria (2011). Analisis Pengaruh Audit Tenure, Struktur Corporate Governance dan Ukuran KAP Terhadap Integritas Laporan Keuangan.

Barus, & Setiawati (2015). Pengaruh Asimetri Informasi, Mekanisme Corporate Governance dan Beban Pajak Tangguhan Terhadap Manajemen Laba.

Citra (2013). Pengaruh Aset Pajak Tangguhan Dan Beban Pajak Terhadap Manajemen Laba.

Fadillah, H. (2019). Pengaruh Tax Avoidance Terhadap Nilai Perusahaan. JIAFE.

Hadi (2011). Corporate Social Responsibility. Graha Ilmu.

Harnanto. (2011). Akuntansi Perpajakan. BPFE-Yogyakarta.

Hotimah, H. (2015). Pengaruh Perencanaan Pajak Terhadap Manajemen Laba. Esensi.

Ibrahim, F. (2019). Analisis pengaruh tax avoidance terhadap earnings management.

Larastomo, Perdana, Triatmoko, & Sudaryono (2016). Pengaruh Tata Kelola Perusahaan dan Penghindaran Pajak Terhadap Manajemen Laba. Esensi.

Lubis, I., & Suryani. (2018). Pengaruh Tax Planning, Beban Pajak Tangguhan dan Ukuran Perusahaan Terhadap Manajemen Laba. Jurnal Akuntansi Dan Keuangan.

Mahpudin, E. (2017). Pengaruh Perencanaan Pajak Terhadap Manajemen. Journal of Accounting and Finance.

Negara & Suputra (2017). Pengaruh Perencanaan Pajak dan Beban Pajak Tangguhan Terhadap Manjemen Laba. E-Jurnal Akuntansi.

Octaviana (2014). Pengaruh Agresivitas Pajak Terhadap CSR. Universitas Diponegoro.

Prakosa, & Kesit, B. (2014). Pengaruh Profitabilitas, Kepemilikan Keluarga dan Corporate Governance terdadap Penghindaran Pajak diIndonesia.

Puji Astutik, R. E. (2016). Pengaruh Perencanaan Pajak Dan Beban Pajak Tangguhan. Jurnal Ilmu&Riset Akuntansi.

Putri, Surya, & Hanif (2016). Pengaruh GCG, Ukuran Perusahaan dan Profitabilitas terhadap ETR. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau.

Ratmono, & Sagala (2016). Pengungkapan CSR Sebagai Sarana Legitimasi. Nominal, Barometer Riset Akuntansi Dan Manajemen.

Suandy, E. (2011). Perencanaan Pajak (EdisiKeli). Salemba Empat.

Sulistyanto, H. S. (2018). Manajemen Laba dan Teori Model Empiris. Grasindo.

Sumomba & Hutomo (2012). Pengaruh Beban Pajak Tangguhan dan Perencanaan Pajak terhadap Manajemen Laba. Journal of Business and Economics.

Suyanto, & Supramono. (2012). Likuiditas, Leverage, Komisaris Independen, Manajemen Laba Terhadap Agresivitas Pajak Perusahaan.

Syilvia, Boenjamin, & Mulyani (2016). Pengaruh Beban Pajak Tangguhan, Perencanaan Pajak dan Debt To Equity Ratio terhadap Praktik Manajemen Laba.

Ulya, F. N. (2020). Simak, Ini Kronologi Lengkap Kasus Jiwasraya Versi BPK. KOMPAS.COM.

Utami, S. (2019). Tax Planning, Beban Pajak Tangguhan dan ETR terhadap Manajemen Laba.

Refbacks

  • There are currently no refbacks.