PENGARUH ASET PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA SEKTOR INDUSTRI DASAR DAN KIMIA DI BURSA EFEK INDONESIA TAHUN 2020-2022

Abstract

This study aims to examine the effect of deferred tax assets, deferred tax expenses and tax planning on earnings management in the basic and chemical industry sector companies listed on the Indonesia Stock Exchange in 2020-2022. The independent variables in this study are deferred tax assets, deferred tax expenses and tax planing while earnings management is the dependent variable. The population in this study were Basic Industry and Chemical sector companies listed on the Indonesia Stock Exchange with a research period of 2020-2022 totaling 71 companies. The sample in this study were 39 companies obtained by purposive sampling technique. The research method used is quantitative research method with data analysis using multiple linear regression analysis with a significance level of 5%. The data was processed using Microsoft Excel 2019 and the analitical tool used in this research was SPSS v.25. The results showed that the deferred tax asset variable had a significant but negative effect on the earnings management variable. Meanwhile the deferred tax expense and tax planning variables have a significant and positive effect on the earnings management variable. Simultaneously deferred tax assets, deferred tax expenses and tax planning have a positive and significant effect on earnings management of 61.9% and the remaining 38.1% is explained by other factors outside this study.