Pengaruh perencanaan pajak dan beban pajak tangguhan terhadap manajemen laba dengan covid-19 sebagai pemoderasi

Liman, Caroline (2022) Pengaruh perencanaan pajak dan beban pajak tangguhan terhadap manajemen laba dengan covid-19 sebagai pemoderasi. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tax is an obligation that should be carried out by individual or company taxpayer. Tax payment reduces profits on company’s financial statement and contrary to the company’s purpose to get maximum profit. Earnings management is one of the ways that can be done by manipulate company earnings so the result is in accordance with the target. This study aims to determine the effect of tax planning and deferred tax expense on earnings management with covid-19 as the moderating variable. Population is taken from material and consumer staples companies that listed in Indonesia Stock Exchange (IDX) from 2018-2021. Sample is taken by using purposive sampling method and the amount is 288 data from 72 companies for 4 years. Data that used is secondary data which taken from company financial reports that can be accessed in IDX and S&P Capital. Analytical method that being used is moderated regression analysis (MRA). The result of this study explain that tax planning has a positive effect towards earnings management, while deferred tax expense and tax planning have no effect. Furthermore, covid-19 has the effect to weakening the relationship between tax planning and earnings management but cannot weakening the relationship between deferred tax expense and earnings management / Pajak merupakan kewajiban yang harus dilakukan wajib pajak individu maupun badan. Kewajiban pajak sifatnya mengurangi laba pada laporan keuangan dan bertentangan dengan tujuan perusahaan untuk menghasilkan laba sebesar-besarnya. Manajemen laba adalah salah satu cara yang dapat dilakukan dengan melakukan rekayasa laba perusahaan agar hasilnya sesuai dengan target yang diinginkan. Penelitian ini ditujukan untuk mengetahui pengaruh perencanaan pajak dan beban pajak tangguhan terhadap manajemen laba dengan covid-19 sebagai variabel moderasi. Populasi diambil dari perusahaan dalam bidang material dan consumer staples yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2018 – 2021. Sampel diambil dengan menggunakan metode purposive sampling dan jumlahnya sebanyak 288 data yang bersumber dari 72 perusahaan selama 4 tahun. Data yang digunakan adalah data sekunder berasal dari laporan keuangan yang diakses dalam IDX dan S&P Capital. Pengujian terhadap variabel dilakukan dengan menggunakan metode moderated regression analysis (MRA). Hasil pengujian menyatakan bahwa perencanaan pajak berpengaruh positif terhadap manajemen laba, sedangkan beban pajak tangguhan dan covid-19 tidak berpengaruh. Selain itu, covid-19 dapat memperlemah hubungan perencanaan pajak terhadap manajemen laba namun tidak dapat memperlemah hubungan beban pajak tangguhan terhadap manajemen laba.

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