PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA

Abstract

The purpose of this research is to find out the influence of tax planning and deferred tax expense to the earnings
management. The population is all manufacturing companies which engage in the field of food and beverages
which are listed in Indonesia Stock Exchange in 2012-2014 periods. The sample collection technique has been
done by using purposive sampling and 10 companies have been selected as samples. The analysis technique has
been done by using multiple regressions analysis. The result of the research shows that tax planning and
deferred tax expense has an influence to the earnings management on manufacturing companies which engage in
the field of food and beverages which indicate that the research models are feasible for the following research. The
correlation among models which have applied in this research to the earnings management is firm. The result of
partial test of tax planning and deferred tax expense shows that each of them has an influence to the earnings
management on manufacturing companies which engage in the field of food and beverages.
Keywords: Tax Planning, Deferred Tax Expense, Earning Management.