The Effect of Tax Planning, Deferred Tax Expense, and Profitability on Profit Management
Abstract
This research was carried out to know and analyze the influence of tax planning, deferred tax burden, and profitability on earnings management in manufacturing companies listed on the BEI in 2020-2022. The data used in this research are financial reports on manufacturing companies listed on the Stock Exchange (BEI) in the 2020-2022 period. The sampling method uses a purposive sampling method, namely based on the suitability of characteristics. Based on this method, 156 samples were obtained that met the criteria from 74 companies. Hypothesis testing in this research uses classical assumption tests and multiple linear regression analysis using the SPSS 25 application. The results of the research show that tax planning and profitability affect earnings management, while deferred tax expenses do not affect company earnings management.
Downloads
References
Achyani, F., & Lestari, S. (2019). Pengaruh Perencanaan Pajak terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017). Riset Akuntansi Dan Keuangan Indonesia, 4(1), 77–88. https://doi.org/10.23917/reaksi.v4i1.8063
Astutik, R. E. P., & Mildawati, T. (2016). Pengaruh Perencanaan Pajak dan Beban Pajak Tangguhan terhadap Manajemen laba. Jurnal Ilmu Dan Riset Akuntansi, 5(3), 1–17.
Baraja, L. M., Basri, Y. Z., & Sasmi, V. (2019). Pengaruh Beban Pajak Tangguhan, Perencanaan Pajak dan Aktiva Pajak Tangguhan Terhadap Manajemen Laba. Jurnal Akuntansi Trisakti, 4(2), 191–206. https://doi.org/10.25105/jat.v4i2.4853
Bete, M. L., Sopanah, A., & Marjani, A. (2021). The 2 nd Widyagama National Conference on Economics and Business (WNCEB 2021) Universitas Widyagama Malang Pengaruh Perencanaan Pajak Dan Beban Pajak Tangguhan Terhadap Manajemen Laba. Wnceb, 435–443.
Fahri, R. R., & Setiadi. (2022). Dalam Mengestimasi. 2(3), 151–163.
Fandriani, V., & Tunjung, H. (2019). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Kualitas Audit Terhadap Manajemen Laba. Jurnal Paradigma Akuntansi, 1(2), 505. https://doi.org/10.24912/jpa.v1i2.5022
Faqih, A. I., & Sulistyowati, E. (2021). Ach. Ilyas Faqih 2021. 1(1), 551–560.
Fitria, R., Satria, D. I., Indrayani, I., & ... (2022). Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Leverage dan Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Manufaktur Sektor Industri …. Jurnal Akuntansi MALIKUSSALEH, 1(2), 204–220.
Gulo, M. M., & Mappadang, A. (2022). Pengaruh Beban Pajak Tangguhan, Aset Pajak Tangguhan, dan Perencanaan Pajak terhadap Manajemen Laba. Ultima Accounting, 14(1), 162–175. https://core.ac.uk/download/pdf/148619470.pdf
Kamila, Y. (2021). Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Dan Profitabilitas Terhadap Manejemen Laba Pada Perusahaan Sektor Utama Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2018. Cash, 4(01), 20–29. https://doi.org/10.52624/cash.v4i01.1634
Kholmi, M. (2010). Akuntabilitas dalam Perspektif Teori Agensi. Ekonomika-Bisnis, 2(2), 357–370.
Lestari, F. A. P. (2018). Pengaruh Profitabilitas dan Beban Pajak Tangguhan terhadap Manajemen Laba. Sosio E-Kons, 10(3), 270–278. http://journal.lppmunindra.ac.id/index.php/sosio_ekons%0ADOI:
Lestari, K. C., & Wulandari, S. O. (2019). Pengaruh Profitabilitas terhadap Manajemen Laba. Jurnal Akademi Akuntansi, 2(1), 20–35. https://doi.org/10.22219/jaa.v2i1.7878
Paramitha, D. K., & Idayati, F. (2020). Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan Terhadap Manajemen Laba. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 9(2), 1–18. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/2801
Purnama, D. (2017). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Kepemilikan Institusional dan Kepemilikan Manajerial Terhadap Manajemen Laba. Jurnal Riset Keuangan Dan Akuntansi, 3(1), 1–14. https://doi.org/10.25134/jrka.v3i1.676
Putra, Y. M. (2019). Pengaruh Aset Pajak Tangguhan, Beban Pajak Tangguhan, dan Perencanaan Pajak Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Food & Beverage yang Terdaftar di BEI Tahun 2015-2017). Jurnal Ilmu Dan Riset Akuntansi, 8(7), 1–21.
Saputra, W. D., Izati, E. N., & Reskino, R. (2023). Dynamics of Tax Avoidance in ASEAN: Thin Capitalization, Inventory Intensity, And Ownership of Intangible Assets Moderate by Profit Management. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 7(1), 604-631. https://doi.org/10.31538/iijse.v7i1.4435
Septianingrum, F., Damayanti, D., & Maryani. (2022). Pengaruh Beban Pajak Kini, Beban Pajak Tangguhan dan Aset Pajak Tangguhan terhadap Manajemen Laba. Studi Akuntansi, Keuangan, Dan Manajemen, 2(1), 1–13. https://doi.org/10.35912/sakman.v2i1.1429
Setiowati, D. P., Salsabila, N. T., & Eprianto, I. (2023). Pengaruh Ukuran Perusahaan, Leverage, Dan Profitabilitas Terhadap Manajemen Laba. 2(1), 2137–2146.
Setyawan, W., Wulandari, S., & Widyaningrum, W. (2021). Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan dan Profitabilitas Terhadap Manajemen Laba. EKOMABIS: Jurnal Ekonomi Manajemen Bisnis, 2(02), 169–178. https://doi.org/10.37366/ekomabis.v2i02.126
Tambunan, B. E., Nuryati, T., & Khasanah, U. (2022). Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan dan Beban Pajak Kini Terhadap Manajemen Laba: Studi Empiris Perusahaan Manufaktur Sub Sektor Industri yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2019—2021. Mulia Pratama Jurnal Ekonomi Dan Bisnis, 2(1), 50–60.
Zuana, M. M. M., & Ibad, M. S. (2023). The Provision of Accounting and Financial Support for BUMDes. Sahwahita: Community Engagement Journal, 1(1), 1–6. https://doi.org/10.69965/sahwahita.v1i1.20
Copyright (c) 2024 Reza Oktaviana Grandis, Nursiam Nursiam
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
