FAKTOR – FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN TEXTILE DAN GARMENT

Abstract

This research is meant to examine the influence of tax planning, deferred tax expense, and firm size, to the profit management. The research object is used manufacturing company which is engaged in textile and garment field with the observation periods is in 2012 until 2016. The data of this research is based on annual financial statement which is obtains from official website of Indonesia Stock Exchange i.e. www.idx.co.id. The sample collection method has been done by using saturated sampling to the 13 textile and garment companies in 2012 until 2016 periods. The result of this research has been carried out by using multiple linear regressions analysis shows that the tax planning and Deferred Tax Expense give significant influence to the profit management, meanwhile firm size does not give any significant influence to the profit management. This is means that the tax planning and deferred tax expense give improvement of opportunity also the profitability of the company in conducted the profit management.
Keywords: Tax planning, deferred tax expense, firm size, profit management