The impact of tax incentives and non tax incentives towards earning management at transportation, utilities and transportation companies listed at Indonesia Stock Exchange

Ivana, Shella (2020) The impact of tax incentives and non tax incentives towards earning management at transportation, utilities and transportation companies listed at Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Competition among companies and conflict of interest encourage companies to practice earning management, a purposeful intervention in financial report with motivation earn some private gain. This research aims to examine whether the tax incentives and non-tax incentives influence earning management actions. The independent variables in this research are tax incentives with proxies (tax planning and deferred tax asset) and non-tax incentives with proxies (earning pressure, leverage, return on equity and company size), while the dependent variable is earning management.The method of collection use techniques of documentation and literature study. The population in this study is infrastructure, utilities and transportation companies listed at Indonesia Stock Exchange with the period year 2017-2019. The sample of this research used a purposive sampling method and obtained 15 companies with total data sample of 45 for 3 years. The analytical method uses descriptive statistic and multiple linear regression method.The results showed that the variable of return on equity partially have significant impact towards earning management, while the variable of tax planning, deferred tax asset, earning pressure, leverage and company size partially does not have impact towards earning management. Lastly, tax incentives and non tax incentives simultaneously have significant impact towards earning management. / Kompetisi antar perusahaan dan konflik kepentingan mendorong perusahaan untuk melakukan praktik manajemen laba, suatu intervensi yang disengaja dalam laporan keuangan dengan motivasi untuk mendapatkan keuntungan pribadi. Penelitian ini bertujuan untuk menguji apakah insentif pajak dan non insentif pajak mempengaruhi tindakan manajemen laba. Adapun variabel independen dalam penelitian ini yaitu insentif pajak dengan proksi (perencanaan pajak dan aktiva pajak tangguhan) dan non insentif pajak dengan proksi (earning pressure, tingkat hutang, return on equity dan ukuran perusahaan), sementara variabel dependennya adalah manajemen laba. Teknik pengumpulan data dilakukan dengan teknik dokumentasi dan teknik kepustakaan. Populasi dalam penelitian ini adalah perusahaan infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2019. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh jumlah sampel sebanyak 15 perusahaan dengan total data sampel sebanyak 45 untuk periode 3 tahun. Teknik analisa data menggunakan metode statistik deskriptif dan menggunakan uji linear regresi berganda. Hasil dari penelitian ini menunjukkan bahwa return on equity secara parsial memiliki pengaruh yang signifikan terhadap manajemen laba, sedangkan perencanaan pajak, earning pressure, tingkat hutang dan ukuran perusahaan secara parsial tidak berpengaruh terhadap manajemen laba. Terakhir, insentif pajak dan non insentif pajak secara simultan memiliki pengaruh terhadap manajemen laba.

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