PENGARUH ASET PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN, BEBAN PAJAK KINI, PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2017)

Abstract

This study was aimed to investigate the effect of deferred tax asset,
deferred tax expense, current tax expense, and tax planning on earnings
management. The population of this study are manufacture companies listed on
the Indonesia Stock Exchange, from 2014 to 2017. The samples of this study are
all companies were selected by purposive sampling method. This study used
logistic regression analysis to test whether the independent variables affect the
dependent variable. The results showed that deferred tax asset and current tax
expense respectively had a significant effect on earnings management in
manufacturing companies during the period 2014 to 2017, while deferred tax
expense and tax planning did not affect the earnings management. Value of
Nagelkerke R Square is 0.337, which means that the variability of the dependent
variable can be explained by the independent variable as 33,7%, while the
remaining variables 66,3% are explained variability of other variables outside
this model study.
Keywords : Deferred Tax Asset, Deferred Tax Expense, Current Tax Expense,
Tax Planning, Earnings Management.