EFFECT OF DEFERRED TAX ASSETS, DEFERRED TAX EXPENSES AND TAX PLANNING FOR PROFIT MANAGEMENT IN CONSUMPTION GOODS INDUSTRY SECTOR COMPANY REGISTERED ON THE INDONESIAN STOCK EXCHANGE 2019-2021
Keywords:
Deferred Tax Assets, Deferred Tax Expenses, Tax Planning and Profit ManagementAbstract
This research aims to determine and empirically prove the influence of Deferred Tax Assets, Deferred Tax Expenses and Tax Planning on Profit Management. The population in this study are all financial reports of consumer goods industry companies listed on the Indonesian stock exchange in 2019-2021. The sample in this study was obtained by purposive sampling, with a total sample of 17 companies. Data collection techniques use documentation techniques. The data analysis technique used is multiple linear regression and hypothesis testing using the t test and f test with a significance level of 5%. The results of this research show a partial test (t test): (1) deferred tax assets have a positive and significant effect on earnings management, this is proven by the t test where deferred tax assets have a calculated t value > t table ((2.706 > 1.675) with The significant level is 0.009 < 0.05. This means that the size of the change in deferred tax assets guarantees the implementation of earnings management measures at Indonesian Stock Exchange companies. (2) Deferred tax expenses have a positive and significant effect on earnings management deferred has a value of t calculated < t table (-0.988 < 1.675) with a significant level of 0.328 > 0.05, which means that the large change in deferred tax burden guarantees the implementation of earnings management measures at Indonesian Stock Exchange companies not significant for earnings management, this is proven by the t test where tax planning has a calculated t value < t table (-1.193 < 1.675) with a significant level of 0.328 > 0.05. This means that the magnitude of changes in tax planning does not guarantee the implementation of earnings management measures at Indonesian Stock Exchange companies. The results of the simultaneous test (F test) of deferred tax assets, deferred tax expenses and tax planning have a positive and significant effect on earnings managementReferences
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