The effect of deferred tax, tax planning and company assets to earnings management at consumer goods industry companies registered in Indonesia Stock Exchange

Jesslyn, Jesslyn (2020) The effect of deferred tax, tax planning and company assets to earnings management at consumer goods industry companies registered in Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

In business activity, companies mostly recognize disbursement of taxes as a burden needed to reduce the burden in order to optimize profits. The weightiness of earnings output for the users of fiscal reports involves the profit data, which represent the real state of economy and finance. However, the manager, who is responsible for making financial statement, often pervert the authority to do earning value manipulation for obtaining some private gain. It is used by manager as a way to display a good performance for the company and try to give positive image for investors. Thus, this study aims to determine the effect of deferred tax, tax planning and company assets on earning management at consumer goods industry companies registered in Indonesia Stock Exchange from 2016 to 2018. The independent variables used in this study was deferred tax, tax planning and company assets, while earnings management is the dependent variable. This research conducted by using quantitative research method with the populations of 52 companies. The total samples of 42 is determined from 14 companies with the period of 3 years are obtained using purposive sampling method. The data analysis is using multiple linear regression analysis. Based on the results of research and analysis by using SPSS 25 indicate that: Deferred Tax and Company Assts have a negative relationship and significant effect but Tax Planning has a positive relationship but does not give significant effect on Earnings Management./ Dalam kegiatan bisnis, Sebagian besar perusahaan mengakui pencairan pajak sebagai beban yang diperlukan untuk mengurangi beban untuk mengoptimalkan keuntungan. Beratnya keluaran pendapatan bagi pengguna laporan fiskal melibatkan data laba, yang mewakili keadaan ekonomi dan keuangan yang sebenarnya. Namun, manajer, yang bertanggung jawab untuk membuat laporan keuangan, sering memutarbalikkan wewenang untuk melakukan manipulasi nilai perolehan untuk memperoleh beberapa keuntungan pribadi. Ini digunakan oleh manajer sebagai cara untuk menampilkan kinerja yang baik bagi perusahaan dan mencoba untuk memberikan citra positif bagi investor. Dengan demikian, penelitian ini bertujuan untuk mengetahui pengaruh pajak tangguhan, perencanaan pajak dan aset perusahaan terhadap manajemen laba pada perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia dari 2016 hingga 2018. Variabel independen yang digunakan dalam penelitian ini adalah pajak tangguhan, perencanaan pajak dan aset perusahaan, sedangkan manajemen laba adalah variabel dependen. Penelitian ini dilakukan dengan menggunakan metode penelitian kuantitatif dengan populasi 52 perusahaan. Total sampel 42 ditentukan dari 14 perusahaan dengan periode 3 tahun diperoleh dengan menggunakan metode purposive sampling. Analisis data menggunakan analisis regresi linier berganda. Berdasarkan hasil penelitian dan analisis dengan menggunakan SPSS 25 menunjukkan bahwa: Pajak Tangguhan dan Aset Perusahaan memiliki hubungan negatif dan pengaruh signifikan tetapi Perencanaan Pajak memiliki hubungan positif tetapi tidak memberikan pengaruh signifikan terhadap Manajemen Laba.

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