PENGARUH ASET PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN, DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA

Abstract

This research aimed to examine the effect of deferred tax asset, tax expense, and tax planning on the earnings management. While, the population was food and beverage companies which were listed on Indonesia Stock Exchange 2015-2015. The research was descrptive-quantitative. Moreover, the data collection technique used purposive sampling, in which the collection was based criteria given. In line with, there were 14 food and beverage company which were listed on indonesia stock exchange 2015-2017. In addition, the data analysis technique used descriptive analysis, multiple linier regression analysis, classical assumption test, multiple determinant coefficient test and hypothesis test. The research result concluded deffered tax asset has positive effect on the earnings management. On the other hand, the deffered tax burden had negative effect on the earning management. Moreover, tax planning with not affect the earning management.
Keyword: deffered tax asset, deffered tax burden, tax planning, earning management.