PENGARUH BEBAN PAJAK TANGGUHAN, BEBAN PAJAK KINI, PERENCANAAN PAJAK, DAN PERGANTIAN CEO TERHADAP MANAJEMEN LABA

Abstract

This research aimed to test the effect of deferred tax expense, current tax expense, tax planning, and CEO turnover on the earnings management through annual financial statements prepared by manufacturing companies listed on the Indonesia Stock Exchange (IDX).The research population used manufacturing companies listed on Indonesia Stock Exchange (IDX) from 2015 until the 2019 period. The research sample used purposive sampling based on the determined criteria, therefore it obtained 31 company samples with an overall data was 155 data. This research was causal- comparative with a quantitative approach. Furthermore, the analysis method used multiple linear regressions analysis with the application instrument of SPSS (Statistical Product Service Solutions) 20 version.The data analysis result and hypothesis test showed that the variables of deferred tax expense, current tax expense, tax planning, and CEO turnover had positive and significant effects on profit management. Meanwhile, tax planning did not have any effect on profit management.
Keywords: deferred tax expense, current tax expense, tax planning, CEO turnover, earning management