The Influence Of Tax Planning, Deferred Tax Expenses, Managerial Proficiency, And Managerial Ownership On Earnings Management: (Case Study In The Food Sector Idx 2017-2021)

Aisyah Milafatma Noeraini; Ariyani

Authors

Aisyah Milafatma Noeraini Departement of Accounting, Narotama University, Jl. Arif Rahman Hakim No. 51, 60117, Surabaya
Ariyani Departement of Accounting, Narotama University, Jl. Arif Rahman Hakim No. 51, 60117, Surabaya

Keywords:

Deferred Tax Burden, Earnings Management, Managerial Proficiency, Managerial Ownership, Tax Planning

Abstract

This study aims to analyze the effect of tax planning, deferred tax expense, managerial skills, and managerial ownership on earnings management. This study uses a quantitative approach in the form of financial statements of food and beverage companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sampling technique used in this study used a purposive sampling approach, the number of samples used in this study were 85 samples. The results of this study indicate that tax planning has an effect on earnings management, deferred tax expense has an effect on earnings management, managerial skills have no effect on earnings management, managerial ownership has no effect on earnings management and tax planning, deferred tax expenses, managerial skills and managerial ownership have an effect simultaneously on earnings management. The study uses only one dependent variable, namely earnings management, and uses 4 independent variables, namely Tax Planning, Deferred Tax Expenses, Managerial Skills and Managerial Ownership, this research does not use it until 2022 because the financial reports of the sample companies have not yet been published. For companies this research is used to add insight regarding the effect of tax planning, deferred tax expense and managerial skills and managerial ownership on earnings management. This Paper is Original.

Downloads

Download data is not yet available.

References

Abdelghany, K. E. (2005). Measuring The Quality Of Earnings. Managerial Auditing Journal, 20(9), 1001–1015. Https://Doi.Org/10.1108/02686900510625334

Aditama, F., & Purwaningsih, A. (2016). Pengaruh Perencanaan Pajak Terhadap Manajemen Laba Pada Perusahaan Nonmanufaktur Yang Terdaftar Di Bursa Efek Indonesia. Modus, 26(1), 33. Https://Doi.Org/10.24002/Modus.V26i1.576

Agus, S., Trisnawati, E., & Widyaningrum, R. (2010). Akuntansi Perpajakan (Edisi 2 Re). Jakarta: Salemba Empat.

Astuti, S., Susanti, A. I., Nurparidah, R., & Mandiri, A. (2017). Asuhan Ibu Dalam Masa Kehamilan (Cetakan 20). Jakarta: Erlangga.

Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program Ibm Spss 23. Badan Penerbit Universitas Diponegoro (Cet. Viii). Badan Penerbit Universitas Diponegoro.

Isnugrahadi, I., & Kusuma, I. W. (2009). Pengaruh Kecakapan Managerial Terhadap Managemen Laba Dengan Kualitas Auditor Sebagai Variabel Pemoderasi, 1–25.

Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal Of Financial Economics, 3(4), 305–360. Https://Doi.Org/10.1016/0304-405x(76)90026-X

Jones, J. J. (1991). Earnings Management During Import Relief Investigations. Journal Of Accounting Research, 29(2), 193. Https://Doi.Org/10.2307/2491047

Lestari, P. (2018). Komunikasi Bencana Aspek Penting Penguranangan Risiko Bencana. Jakarta: Pt Kanisius.

Lo, K. (2008). Earnings Management And Earnings Quality. Journal Of Accounting And Economics, 45(2–3), 350–357. Https://Doi.Org/10.1016/J.Jacceco.2007.08.002

Negara, A. . G. R. P., & Suputra, I. D. G. D. (2017). Pengaruh Perencanaan Pajak Dan Beban Pajak Tangguhan Terhadap Manajemen Laba. Journal Of Tax And Business, 20(3), 2045–2072. Https://Doi.Org/10.55336/Jpb.V3i1.41

Permatasari, D., & Wulandari, R. T. (2021). Manajemen Laba Dan Faktor Yang Mempengaruhinya. Jurnal Akuntansi Indonesia, 10(1), 1. Https://Doi.Org/10.30659/Jai.10.1.1-19

Pohan, M. C. A. (2013). Manajemen Perpajakan. Jakarta: Gramedia Pustaka Utama.

Prasetyo, N. N., Riana, R., & Maitoh, E. (2019). Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan Dan Kualitas Audit Terhadap Manajemen Laba. Modus, 31(2). Https://Doi.Org/Https://Doi.Org/10.24002/Modus.V31i2.2401

Pratita, N. A. (2017). Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan Dan Akrual Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2014). Jom Fekon, 4(1), 2807–2819.

Septiana, A. T., & Asnani, A. (2012). Kajian Sifat Fisikokimia Ekstrak Rumput Laut Coklat Sargassum Duplicatum Menggunakan Berbagai Pelarut Dan Metode Ekstraksi. Jurnal Teknologi Industri Pertanian, 6(1), 22–28.

Sugiarti, D. L., & Widyawati, D. (2020). Pengaruh Good Corporate Governance Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dimoderasi Profitabilitas. Jurnal Ilmu Dan Riset Akuntansi, 9(2), 1–20.

Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, Dan R&D. Bandung: Cv. Alfabeta.

Sugiyono, P. D. (2018). Metode Penelitian Kuantitatif (Cetakan 1). Bandung: Alfabeta.

Sumomba, C. R., & Hutomo, Y. S. (2012). Pengaruh Beban Pajak Tangguhan Dan Perencanaan Pajak Terhadap Manajemen Laba. Kinerja?: Economic And Business Journal, 16(2). Https://Doi.Org/Https://Doi.Org/10.24002/Kinerja.V16i2.361

Sylvia, L. G., Pegg, S. L., Dufour, S. C., Janos, J. A., Bernstein, E. E., Chang, W. C., … Deckersbach, T. (2019). Pilot Study Of A Lifestyle Intervention For Bipolar Disorder: Nutrition Exercise Wellness Treatment (New Tx). Journal Of Affective Disorders, 250, 278–283. Https://Doi.Org/10.1016/J.Jad.2019.03.033

Ujiyantho, M. A., & Pramuka, B. A. (2007). Mekanisme Corporate Governance, Manajemen Laba Dan Kinerja Keuangan (Studi Pada Perusahaan Go Publik Sektor Manufaktur). Simposium Nasional Akuntansi X, (Juli), 1–26.

Wijaya, M., & Martani, D. (2011). Praktik Manajemen Laba Perusahaan Dalam Menanggapi Penurunan Tarif Pajak Sesuai Uu No. 36 Tahun 2008, (36), 21–22.

Wild, J. J. (2005). Analisis Laporan Keuangan= Financial Statement Analysis 1 (Edisi 8). Jakarta: Salemba Empat.

Yoon, Y., Gürhan-Canli, Z., & Schwarz, N. (2006). The Effect Of Corporate Social Responsibility (Csr) Activities On Companies With Bad Reputations. Journal Of Consumer Psychology, 16(4), 377–390. Https://Doi.Org/10.1207/S15327663jcp1604_9