Deferred Tax Assets and Deferred Tax Expense Against Tax Planning Profit Management
The purpose of this study is to examine the probability of earnings management performed by Property and Real Estate companies listed in Indonesia Stock Exchange (BEI) in the period 2011-2015. How to do the management to influence the accounting numbers can be either profit management through deferred tax assets, deferred tax expense and tax planning in the financial statements. This paper examines the effect of deferred tax assets deferred tax burden, and tax planning to earnings management conducted by the company. Data of the research is to use secondary data from company financial statements that were downloaded from the official website of Indonesia Stock Exchange. Using sampling technique is performed by purposive sampling. The study population is the Property and Real Estate companies listed in Indonesia Stock Exchange in the period 2011-2015. The study take sample as many as 34 companies Property and Real Estate in the Stock Exchange in 2011-2015. Hypothesis testing uses multiple regressions with SPSS software version 22. The result shows that the Deferred Tax Assets positive and significant effect on earnings management; while deferred tax expense and tax planning significant negative effect on earnings management.
Keywords: Assets, Deferred Tax Expense, Tax Planning, Profit Management
Barus, Andreani Caroline and Setiawati, Kiki. (2015). “Pengaruh Asimetri Informasi, Mekanisme Corporate Governance, dan Beban Pajak Tangguhan Terhadap Manajemen Laba,” Jurnal Wira Ekonomi Mikroskil, Volume 5, Nomor 01.
Bettinazzi, E.L.M., Zollo, M. (2017). “Stakeholder Orientation and Acquisition Performance,” Strategic Management Journal 38 (12), pp. 2465-2485.
Brown, B.P., Mohan, M., Eric Boyd, D. (2017). “Top Management Attention to Trade Shows and Firm Performance: A Relationship Marketing Perspective.” Journal of Business Research 81, pp. 40-50.
Burgstahler, David C., and Ilia D. Dichev. (1997). “Earnings Management to Avoid Earnings Decreases and Losses,” Journal of Accounting and Economics,Vol. 24, pp. 99-126.
Chiwamit, P., Modell, S., Scapens, R.W. (2017). “Regulation and Adaptation of Management Accounting Innovations: The Case of Economic Value added in Thai State-Owned Enterprises,” Management Accounting Research 37, pp. 30-48.
Dhamija, S., Arora, R.K. (2017). “Initial and After-Market Performance of SME IPOs in India,” Global Business Review 18 (6), pp. 1536-1551.
Dhaneswari, Nadia and Thistle, Retnaningtyas. (2013). “Pengaruh Asimetri Informasi, Ukuran Perusahaan dan Beban Pajak Tangguhan Terhadap Praktik Manajemen Laba di Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia (BEI) 2010-2012,” Tax & Accounting Review, Vol. 3, No.2.
Dickinson, P., Adams, J. (2017). Values in Evaluation – The Use of Rubrics. Evaluation and Program Planning 65, pp. 113-116.
Gao, J., O’Sullivan, N., Sherman, M. (2017). “Performance Persistence in Chinese Securities Investment Funds,” Research in International Business and Finance 42, pp. 1467-1477.
Gianni, M., Gotzamani, K.., Tsiotras, G. (2017). Multiple Perspectives on Integrated Management Systems and Corporate Sustainability Performance. Journal of Cleaner Production 168, pp. 1297-1311.
Ikatan Akuntan Indonesia. 2013. PSAK No.46 tentang Pajak Penghasilan. http://tempdata.iaiglobal.or.id/
Kianto, A., Saenz, J., Aramburu, N. (2017). “Knowledge-Based Human Resource Management Practices, Intellectual Capital and Innovation,” Journal of Business Research 81, pp. 11-20.
Hasanah, Lutfatul. (2014). “Pengaruh beban pajak tangguhan, perencanaan pajak dan profitabilitas terhadap manajemen laba industri makanan dan minuman yang terdaftar di BEI 2010-2014,” Skripsi. Universitas Esa Unggul.
Meiseberg, B., Mignonac, K., Perrigot, R., El Akremi, A. (2017), “Performance Implications of Centrality in Franchisee Advice Networks,” Managerial and Decision Economics 38 (8), pp. 1227-1236.
Phillips, John., M. Pincus and S. Rego. (2003). “Earnings Management: New Evidence Based on Deferred Tax Expense,” The Accounting Review, Vol 78, pp.491 – 521.
Rahmi, Aulia. (2013). “Kemampuan Beban Pajak Tangguhan dan Beban Pajak Kini Dalam Mendeteksi Manajemen Laba pada Saat Seasoned Equity Offerings,” Jurnal Akuntansi, Vol 1, No 3.
Rehman, M.U. (2017). “Dynamics of Co-Movements among Implied Volatility, Policy Uncertainty and Market Performance,” Global Business Review 18 (6), pp. 1478-1487.
Suandy, Erly. (2013). Perencanaan Pajak. Jakarta: Salemba Empat.
Ulfah, Yana. (2013). Pengaruh Beban Pajak Tangguhan dan Perencanaan Pajak Terhadap Praktik Manajemen Laba. Prosiding Simposium Nasional Perpajakan 4.
Waluyo. (2014). Akuntansi Pajak. Jakarta: Salemba Empat.
Article StatisticAbstract view : 185 times
PDF views : 255 times
How To Cite This :
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.