The impact of tax planning and deferred tax expense toward earnings management at trade, services and investment companies listed on the Indonesia Stock Exchange

Prasetyo, Chyntia (2022) The impact of tax planning and deferred tax expense toward earnings management at trade, services and investment companies listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This research is conducted with purpose to know whether tax planning and deferred tax expense have impact on earning management in trade, services and investment companies registered in Indonesia Stock Exchange. Population in this research is trade, services and investments companies in Indonesia Stock Exchange for year 2018-2020 in amount of 164 companies. The company used as the sample is 38 companies with the amount of research data is 114 data for period 2018-2020. Data analysis method implemented in this research is multiple linear regression analysis method. There are some conclusions of this research. Tax planning has no significant impact partially on earning management at trade, services and investments companies on the Indonesia Stock Exchange. Deferred tax has significant impact partially on earning management at trade, services and investments companies on the Indonesia Stock Exchange. Tax planning and deferred tax have significant impact simultaneously on earning management at trade, services and investments companies in Indonesia Stock Exchange / Penelitian ini dilakukan dengan tujuan untuk mengetahui apakah perencanaan pajak dan beban pajak tangguhan memiliki pengaruh terhadap manajemen laba pada perusahaan perdagangan, jasa dan investasi yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan perdagangan, jasa dan investasi di Bursa Efek Indonesia pada tahun 2018-2020 sebesar 164 perusahaan. Perusahaan yang digunakan sebagai sampel adalah 38 perusahaan dengan jumlah data penelitian sebanyak 114 data untuk periode 2018-2020. Metodeanalisis yang digunakan dalam penelitian ini adalah metode analisis regresilinear berganda . Terdapat beberapa kesimpulan dari penelitian ini. Perencanaan pajaktidak memiliki pengaruh yang signifikan secara parsial terhadap manajemen labapada perusahaan perdagangan, jasa dan investasi di Bursa Efek Indonesia. Beban pajak tangguhan memiliki pengaruh signifikan secara parsial terhadap manajemen laba pada perusahaan perdagangan, jasa dan investasi di Bursa Efek Indonesia. Perencanaan pajak dan beban pajak tangguhan memiliki pengaruh signifikan secara simultan terhadap manajemen laba pada perusahaan perdagangan, jasa dan investasi di Bursa Efek Indonesia.

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