The influence of tax planning and deferred tax expense toward earning management of manufacturing companies listed on the Indonesia Stock Exchange

Simon, Febrinna (2022) The influence of tax planning and deferred tax expense toward earning management of manufacturing companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The purpose of this study was to investigate the impact of tax planning and deferred tax costs on the revenue management of manufacturing companies listed on the Indonesia Stock Exchange. Descriptive and causal studies are used to analyze the population used in this study. The manufacturing companies listed on the Indonesia Stock Exchange 2018-2020 are a total of 44 sectors of the consumer industry. We surveyed 27 manufacturing companies in the consumer goods industry and obtained 81 survey data by multiplying the observation period. From the results of the partial hypothesis test above, we can see that the value of the tax planning variable t-count (18.465) is greater than t-table (1.985) and the significance value is 0.000, less than 0.05. The value of the deferred tax expense variable is t-count (11.965), which is greater than t-table (1.985) and the importance value is 0.000, which is less than 0.05, so there are significant values for tax planning and deferred tax expense. Can be concluded. Impact on income management. As a result of the above simultaneous hypothesis test, the value of the tax plan and deferred tax cost variable is F-count (283.354), which is larger than F�table (3.09), the significance value is 0.000, and below 0.05 Es, the tax plan and deferred tax. It can be concluded that costs have a significant impact on income management. The value of R-squared (R2), the coefficient of determination obtained, is 0.876. That is, the income management variable can be explained by tax planning and deferred tax expense variables by 87.6%, and the remaining 12.4% is affected by other factors. It comes from outside this research model. / Penelitian ini bertujuan untuk menguji pengaruh perencanaan pajak dan beban pajak tangguhan terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Studi deskriptif dan kausal digunakan untuk menganalisis populasi yang akan digunakan dalam penelitian ini perusahaan manufaktur yang perusahaannya terdaftar di Bursa Efek Indonesia 2018-2020 yang berjumlah 44 sektor industri konsumsi manufaktur. Didapatkan 27 Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang dijadikan objek penelitian yang dikalikan dengan periode pengamatan sehingga diperoleh 81 data penelitian. Hasil pengujian hipotesis secara parsial diatas dapat diketahui bahwa variabel perencanaan pajak memiliki nilai t-hitung (18,465) lebih besar dari t�tabel (1,985) dengan nilai signifikansi 0,000 yang lebih kecil dari 0,05,sedangkan pajak tangguhan variabel beban memiliki nilai t-hitung (11,965) lebih besar dari t-tabel (1,985) dengan nilai signifikansi 0,000 yang lebih kecil dari 0,05 sehingga dapat disimpulkan bahwa perencanaan pajak dan beban pajak tangguhan berpengaruh signifikan terhadap manajemen laba. Hasil pengujian hipotesis secara simultan di atas dapat diketahui bahwa variabel perencanaan pajak dan beban pajak tangguhan memiliki nilai F-hitung(283,354) lebih besar dari F-tabel (3,09) dengan nilai signifikansi 0,000 yang lebih kecil dari 0,05. dapat disimpulkan bahwa perencanaan pajak dan beban pajak tangguhan berpengaruh signifikan terhadap manajemen laba. Nilai R Square (R2) atau koefisien determinasi yang diperoleh sebesar 0,876 artinya variabel manajemen laba dapat dijelaskan oleh variabel perencanaan pajak dan beban pajak tangguhan sebesar 87,6% sedangkan sisanya sebesar 12,4% dipengaruhi oleh faktor lain yang berasal dari luar model penelitian ini.

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