PENGARUH BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP PRAKTIK MANAJEMEN LABA DI PT ANEKA TAMBANG

Sitinjak, Yuningsih (2025) PENGARUH BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP PRAKTIK MANAJEMEN LABA DI PT ANEKA TAMBANG. S1 thesis, Universitas Kristen Indonesia.

	Text (Hal_Judul_Daftar_Isi_Daftar_Tabel_Daftar_Gambar_Daftar_Singkatan_Daftar_Lampiran_Abstrak) HalJudulDaftarIsiDaftarTabelDaftarGambarDaftarSingkatanDaftarLampiranAbstrak.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (3MB)
	Text (BAB_I) BABI.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (551kB)
	Text (BAB_II) BABII.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (705kB)
	Text (BAB_III) BABIII.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (855kB)
	Text (BAB_IV) BABIV.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (640kB)
	Text (BAB_V) BABV.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (579kB)
	Text (DAFTAR_PUSTAKA) DaftarPustaka.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (537kB)
	Text (LAMPIRAN) Lampiran.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (955kB)

Abstract

Penelitian ini bertujuan untuk mengevaluasi sejauh mana pengaruh perencanaan pajak dan beban pajak tangguhan terhadap praktik manajemen laba pada PT Aneka Tambang Tbk dalam kurun waktu 2015 - 2024. Penelitian ini dilatarbelakangi karena pentingnya pengelolaan aspek perpajakan dalam penyusunan laporan keuangan perusahaan, di mana perencanaan pajak dan kewajiban pajak tangguhan memainkan peran penting pengambilan keputusan manajerial. Pada penelitian ini, perencanaan pajak diukur menggunakan indikator Effective Tax Rate (ETR), sementara beban pajak tangguhan diukur melalui proxy Debt to Equity Ratio (DTE). Manajemen laba diukur menggunakan total akrual yang terhitung melalui pendekatan Modified Jones Model. Penelitian ini menggunakan metode kuantitatif melalui pendekatan deskriptif-verifikatif, serta memanfaatkan data sekunder berbentuk laporan keuangan triwulanan PT Aneka Tambang Tbk. Teknik analisis data yang diterapkan yakni regresi linier berganda dengan bantuan perangkat lunak SPSS. Dari hasil analisis, secara parsial beban pajak tangguhan tidak menunjukkan pengaruh yang signifikan terhadap praktik manajemen laba, ditunjukkan oleh nilai signifikansi senilai 0,308 (> 0,05). Sebaliknya, variabel perencanaan pajak terbukti memiliki pengaruh negatif dan signifikan terhadap praktik manajemen laba, dengan tingkat signifikansi sebesar 0,000 (< 0,05). Secara bersama-sama (simultan), kedua variabel independen yakni beban pajak tangguhan dan perencanaan pajak memberikan pengaruh signifikan terhadap praktik manajemen laba. Temuan ini mengindikasikan pentingnya perencanaan pajak dalam mendukung proses pengambilan keputusan keuangan perusahaan, khususnya dalam hal pengelolaan laba. Temuan ini mendukung teori agensi, yang menyatakan bahwa manajemen memiliki insentif untuk mengelola laba guna mencapai tujuan tertentu seperti efisiensi pajak dan pencapaian target kinerja. Bagi penelitian berikutnya, disarankan untuk mempertimbangkan variabel lain seperti profitabilitas, ukuran perusahaan, leverage, serta variabel tata kelola perusahaan guna memberi pemahaman yang lebih komprehensif terhadap faktor apa saja yang memengaruhi manajemen laba. Kata kunci: Perencanaan Pajak, Beban Pajak Tangguhan, Manajemen Laba, Effective Tax Rate (ETR), Debt to Equity Ratio (DTE) / The objective of this research is to examine how tax planning and deferred tax expenses influence earnings management practices at PT Aneka Tambang Tbk. for the period of 2015 to 2024. The background of this research lies in the importance of tax management in corporate financial reporting, where tax planning and deferred taxes become key components that can influence managerial decisions. In this study, tax planning is represented by the Effective Tax Rate (ETR), while deferred tax expense is indicated by the Debt to Equity Ratio (DTE). Earnings management was assessed through total accruals, employing the Modified Jones Model as the basis for measurement. This study adopted a quantitative approach, incorporating both descriptive and verification methods. The secondary data used in the analysis were obtained from the company’s quarterly financial statements. To analyze the data, multiple linear regression was utilized supported by SPSS software. The results reveal that, on a partial basis, deferred tax expense does not significantly impact earnings management, as indicated by a significance level of 0.308 (greater than 0.05). Conversely, the tax planning variable exhibits a significantly negative impact on earnings management, as indicated by a p-value of 0.000, which is below the 0.05 threshold. Moreover, when both independent variables, tax planning and deferred tax expense, are analyzed together, the results reveal a statistically significant influence on earnings management. These findings imply that tax planning plays an important role in corporate financial decision-making, particularly in the management of reported earnings. This supports the agency theory, which posits that managers have incentives to engage in earnings management to meet certain objectives, such as achieving tax efficiency and performance targets. For future research, it is recommended to include additional variables such as profitability, firm size, leverage, and corporate governance in order to gain a more comprehensive understanding of the factors that influence earnings management practices. Keywords: Tax Planning, Deferred Tax Expense, Earnings Management, Effective Tax Rate (ETR), Debt to Equity Ratio (DTE)

Actions (login required)

View Item