The impact of tax planning and deferred tax expense towards earning management at basic industries and chemical companies listed on Indonesia Stock Exchange

Malva, Jessica Irene (2020) The impact of tax planning and deferred tax expense towards earning management at basic industries and chemical companies listed on Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

	Text (Title) Title.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
Preview	Text (Abstract) Abstract.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (405kB) | Preview
	Text (ToC) ToC.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
Preview	Text (Chapter1) Chapter1.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB) | Preview
	Text (Chapter2) Chapter2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter3) Chapter3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter4) Chapter4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter5) Chapter5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (391kB)
Preview	Text (Bibliography) Bibliography.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (371kB) | Preview
	Text (Appendices) Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)

Abstract

Earning Management is a practice that has been used by companies in order to manipulate the performance of the company. This happens due to the conflict of interests that want to be achieved by certain parties in the company. This research is conducted to examine whether tax planning and deferred tax expense have impact towards earning management. Descriptive statistic and logistic regression analysis are being used as the method in this research. As for the data in this research are taken from the annual financial report of companies that are listed on Indonesia Stock Exchange with sub-sector of basic industries and chemical with period year of 2018 - 2019. The sample is using purposive sampling method and the sample that is collected is 40 companies with total data sample of 80 for 2 years period. The result of this research shows that tax planning partially does not have significant impact towards earning management. Deferred tax expense also partially does not have significant impact towards earning management. Lastly, tax planning and deferred tax expense simultaneously do not have significant impact toward earning management. Based on agency theory aspect, company that performs earning management may use tax planning and/or deferred tax expense to manage the financial statement although the impact is not significant. / Manajemen laba adalah praktik yang telah digunakan oleh perusahaan-perusahaan untuk memanipulasi performa perusahaan tersebut. Hal ini terjadi dikarenakan adanya konflik kepentingan yang hendak dicapai oleh pihak-pihak tertentu di perusahaan. Penelitian ini dilakukan untuk menguji apakah tax planning dan beban pajak tangguhan berpengaruh terhadap manajemen laba. Metode yang digunakan dalam penelitian ini adalah metode statistik deskriptif dengan teknik analisis data menggunakan metode kuantitatif dan uji analisis regresi logistik. Adapun data yang digunakan dalam penelitian ini diambil dari laporan keuangan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia dengan sub-sektor industri dasar dan kimia dari tahun 2018 - 2019. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh jumlah sampel sebanyak 40 perusahaan dengan total sampel data sebanyak 80 untuk periode 2 tahun. Hasil dari penelitian ini menunjukkan bahwa tax planning secara parsial tidak memiliki pengaruh yang signifikan terhadap manajemen laba. Beban pajak tangguhan secara parsial juga tidak memiliki pengaruh yang signifikan terhadap manajemen laba. Terakhir, tax planning dan beban pajak tangguhan secara simultan tidak memiliki pengaruh yang signifikan terhadap manajemen laba. Berdasarkan aspek teori keagenan, perusahaan yang melakukan manajemen laba dapat menggunakan tax planning dan/atau beban pajak tangguhan untuk mengatur laporan keuangan meskipun dampaknya tidak signifikan.

Actions (login required)

View Item