The Effect of Tax Planning, Deferred Tax Assets and Deferred Tax Expense on Earnings Management in Consumer Goods Companies Listed on the Indonesia Stock Exchange for 2018-2021 Period
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Oct 21, 2022
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Abstract
This study aims to determine the relations between Tax Planning, Deferred Tax Assets and Deffered Tax Expense on Profit Management in consumer goods companies listed on the Indonesia Stock Exchange in the 2018-2021 period. And to find out if there are problems with profit management that affect consumer goods companies listed on the Indonesia Stock Exchange. The methodology used is Multiple Linear Analysis, Coefficient of Determination, T-Test, and F-Test. It is concluded that this research has a significant effect on Tax Planning on Profit Management, while Deferred Tax Assets and Deferred Tax Expense have no effect on profit management. Simultaneously Tax Planning, Deferred Tax Assets and Deferred Tax Expense have a significant effect on profit Management.
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How to Cite
Franio, V., & Juliandi Saputra. (2022). The Effect of Tax Planning, Deferred Tax Assets and Deferred Tax Expense on Earnings Management in Consumer Goods Companies Listed on the Indonesia Stock Exchange for 2018-2021 Period. Enrichment : Journal of Management, 12(4), 3017-3026. https://doi.org/10.35335/enrichment.v12i4.767
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Astutik, R. E. P., & Mildawati, T. (2016). Effect of Tax Planning and Deferred Tax Expense. Journal of Accounting Science and Research, 5(3), 1–17.
Baraja, L. M., Basri, Y. Z., & Sasmi, V. (2019). Effect of Deferred Tax Expense, Tax Planning and Deferred Tax Assets on Earnings Management. Trisakti Journal of Accounting, 4(2), 191–206. https://doi.org/10.25105/jat.v4i2.4853
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Siregar, A. M., & Sinabutar, R. (2021). The Effect of Deferred Tax Expense and Tax Planning on Earnings Management (Empirical Study on Manufacturing Subsector Companies Listed on the Stock Exchange in 2017 – 2019). 3–17.
Sugeng, B. (2011). The Effect of Tax Planning on Income Tax Expense Efficiency. Journal of Accounting and Business Research, 11(2), 122–139.
Sumomba, C. R., Atma, U., Yogyakarta, J., Atma, U., & Yogyakarta, J. (2002). TaxDeferred. Deferred Tax Expense, 2003, 103–115.
Achyani, F., & Lestari, S. (2019). THE EFFECT OF TAX PLANNING ON PROFIT MANAGEMENT (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange 2015-2017). Indonesian Accounting and Finance Research, 4(1), 77–88. https://doi.org/10.23917/reaction.v4i1.8063
Aditama, F., & Purwaningsih, A. (2014). The EffectofTaxPlanningonEarningsManagement in Non-Manufacturing CompaniesListed in Indonesia Stock. MODE-Journal of Economics and Business, 26(1), 33–50.
Astutik, R. E. P., & Mildawati, T. (2016). Effect of Tax Planning and Deferred Tax Expense. Journal of Accounting Science and Research, 5(3), 1–17.
Baraja, L. M., Basri, Y. Z., & Sasmi, V. (2019). Effect of Deferred Tax Expense, Tax Planning and Deferred Tax Assets on Earnings Management. Trisakti Journal of Accounting, 4(2), 191–206. https://doi.org/10.25105/jat.v4i2.4853
Djamaluddin, Subekti. 2008. Analysis of the Difference Between Accounting Profits and Fiscal Profits on the Persistence of Earnings, Accruals, and Cash Flows in Banking Companies Listed on the Jakarta Stock Exchange. Indonesian Accounting Research Journal, Vol. 11, No. 1, January 2008, p. 52-74.
Faqih, A. I., & Sulistyowati, E. (2021). Tax Planning, Deferred Tax Expense, and Deferred Tax Assets to Earnings Management. National Seminar on Accounting, 1,551–560.
Febrian, R., Wahyudi, T., & Subeki, A. (2019). Analysis of the Effect of Tax Planning and Deferred Tax Expense on Earnings Management (Case Study on Manufacturing Companies Listed on the Indonesia Stock Exchange). ACCOUNTABILITY: Journal of Accounting Research and Development, 12(2), 145–160. https://doi.org/10.29259/ja.v12i2.9314
Fitriany, L., Nasir, A., & Ilham, E. (2016). THE EFFECT OF DETERMINED TAX ASSETS, DETERMINED TAX EXPENSES AND TAX PLANNING ON PROFIT MANAGEMENT (Empirical Study on Manufacturing Companies Listed on the IDX in 2011-2013). Online Student Journal of the Faculty of Economics, University of Riau, 3(1), 1150–1163.
I. Ghazali, Multivariate Analysis Application with IBM SPSS 21 Update PLS Regression Program. Semarang: Diponegoro University Publishing Agency, 2013 Kiswara, Endang. Deferred Income Tax Accounting. Semarang: Diponegoro University Publishing Agency, 2007.
Country &Suputra. (2017). The Effect of Tax Planning and Deferred Tax Expense on Earnings Management. Journal of Public and Business Accounting, 1(01), 1–24. https://doi.org/10.31328/jopba.v1i01.79
ONASIS, D., & AQUINO, A. (2017). The Effect of Deferred Tax Assets on Profit Management of Industrial Basic Manufacturing Companies Listed on the Indonesia Stock Exchange. Journal of Competitiveness, 3(3), 253–257. https://doi.org/10.35446/dayasaing.v3i3.112
Permatasari, D., & Wulandari, R. (2021). Profit Management And Analysis Of Factors That Influence It. Scientific Journal of Accounting and Business, 6(1), 10–23. https://doi.org/10.38043/jiab.v6i1.33029
Perwita, A. M., Astuti, T. P., & Nurmasyah, A. (2015). Analysis of Deferred Tax Expense, deferred tax assets and accruals as predictors of earnings management in IDX manufacturing companies for the period 2009 - 2013. National Accounting Symposium 18 University of North Sumatra, Medan.
Rajagukguk, B. (2016). The Influence of Company Characteristics and Profitability on Tax Avoidance (Study on Consumer Goods Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2012-2016. Revista CENIC. CienciasBiológicas, 152(3), 28. file:///Users/andreataquez/Downloads/guia-plan-de -mejora-institucional.pdf%0Ahttp://salud.tabasco.gob.mx/content/revista%0Ahttp://www.revistaalad.com/pdfs/Guias_ALAD_11_Nov_2013.pdf%0Ahttp://dx.doi.org/10.15446 /revfacmed.v66n3.60060.%0Ahttp://www.cenetec.
Setyawan, B., & Harnovinah. (2016). Effect of Deferred Tax Expense, Profitability, and Tax Planning on Earnings Management. Journal of Management and Accounting Journal, Vol 1, No.doi: http://dx.doi.org/10.32493/keberlanjutan.v1i1.y2016.p15-40
Siregar, A. M., & Sinabutar, R. (2021). The Effect of Deferred Tax Expense and Tax Planning on Earnings Management (Empirical Study on Manufacturing Subsector Companies Listed on the Stock Exchange in 2017 – 2019). 3–17.
Sugeng, B. (2011). The Effect of Tax Planning on Income Tax Expense Efficiency. Journal of Accounting and Business Research, 11(2), 122–139.
Sumomba, C. R., Atma, U., Yogyakarta, J., Atma, U., & Yogyakarta, J. (2002). TaxDeferred. Deferred Tax Expense, 2003, 103–115.