Pengaruh Perencanaan Pajak, Aset Pajak Tangguhan dan Beban Pajak Tangguhan Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020)

Reinhard, Moses (2022) Pengaruh Perencanaan Pajak, Aset Pajak Tangguhan dan Beban Pajak Tangguhan Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020). S1 thesis, Universitas Kristen Indonesia.

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Abstract

Tujuan dari penelitian ini untuk mengkaji pengaruh perencanaan pajak, aset pajak tangguhan, dan beban pajak tangguhan, terhadap manajemen laba pada perusahaan aneka industri yang terdaftar di Bursa Efek Indonesia periode tahun 2017-2020. Laporan keuangan perusahaan dihasilkan dan disiapkan sebagai pertanggungjawaban manajemen kepada investor sehingga menggambarkan aktivitas perusahaan, kewajiban tersebut tidak terbatas pada kepentingan manajemen tetapi juga untuk kepentingan otoritas pajak. Populasi dalam penelitian ini ialah perusahaan aneka industri yang terdaftar di Bursa Efek Indonesia periode 2017-2020 dengan metode pengambilan sampel sebagai penelitian kuantitatif dengan metode purposive sampling. Data diolah melalui metode uji statistik dianalisis dengan menggunakan software SPSS versi 25. Hasil penelitian menunjukkan bahwa: (1) perencanaan pajak tidak berpengaruh terhadap manajemen laba, (2) aset pajak tangguhan tidak berpengaruh positif terhadap manajemen laba, (3) beban pajak tangguhan berpengaruh dan signifikan terhadap manajemen laba, (4) perencanaan pajak, aset pajak tangguhan dan beban pajak tangguhan secara simultan berpengaruh positif dan signifikan. / The aim of this research is to examine the influence of tax planning, deferred tax assets and deferred tax expenses on earnings management in various industrial companies listed on the Indonesia Stock Exchange for the 2017-2020 period. Company financial reports are produced and prepared as management's responsibility to investors so that they describe the company's activities. This obligation is not limited to management's interests but also to the interests of the tax authorities. The population in this research is various industrial companies listed on the Indonesia Stock Exchange for the 2017-2020 period using the sampling method as quantitative research using the purposive sampling method. Data processed through statistical test methods were analyzed using SPSS version 25 software. The research results showed that: (1) tax planning had no effect on earnings management, (2) deferred tax assets had no positive effect on earnings management, (3) deferred tax expenses had an effect and significant to earnings management, (4) tax planning, deferred tax assets and deferred tax expenses simultaneously have a positive and significant effect.

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