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All Journal Jurnal Ekonomi Jurnal Kedokteran Syiah Kuala Jurnal Online Mahasiswa (JOM) Bidang Ilmu Hukum Jurnal Ilmu Farmasi dan Farmasi Klinik (Journal of Pharmaceutical Science and Clinical Pharmacy) Jurnal Ilmiah Mahasiswa Veteriner Jurnal Pendidikan Dasar Proceedings of the International Conference on Applied Science and Health Serambi Tarbawi Jurnal Pariwisata Bunda Jurnal Informasi Keagamaan, Manajemen dan Strategi Ranah Research : Journal of Multidisciplinary Research and Development
Aulia Rahmi
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Journal : Jurnal Ekonomi

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Pengaruh Beban Pajak Tangguhan, Beban Pajak Kini dan Perencanaan Pajak dalam Mendeteksi Manajemen Laba Aulia Rahmi; Amir Hasan; Andreas Andreas
Jurnal Ekonomi Vol 27, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (519.132 KB) | DOI: 10.31258/je.27.1.p.92-100

Abstract

This study aimed to determine the influence of deferred tax expense, current tax, and tax planning on earnings management. Independent variables used in this study are deferred tax expense, current tax, and tax planning while the dependent variable in this study is earnings management are measured using discretionary accrual (DA). Populations used in this study is manufacture sector industries and consumption companies listed on IDX 2012- 2016, where the total sample used is 34 companies. The sampling technique used was purposive sampling technique in which the number of observations obtained this study was 170 (34x5). Data analysis conducted with Binary logistic regression model with help of software SPSS version 20,0. Of the result of the testing that has been done, the wall test showed that the independent variables tax planning which has a significant influence on earnings management, while the deferred tax expense and current tax variables did not significantly affect the earnings management.
Co-Authors Afdhil Arel Aldi Bayu Anggara Amir Hasan Andreas Andreas Angeline Novia Toemon Arif Abdul Gani Deki Wibowo, Deki Erdiansyah ' Fella Annisa Fitriah Fitriah Inom Nasution Karimah, Azimatul Khairani M Hasan Mexsasai Indra Muqowim Muqowim Rafidola Mareta Riesa Ranti Komala Dewi Regina Handayani Handayani, Regina Handayani Rehatta, Nancy Margarita Ricka Brillianty Zaluchu Syafira Tasya Zuraira Vivi Norvika Wida Ningsih Widya Astutik Yudha Fahrimal