Pengaruh Perencanaan dan Aset Pajak Tangguhan Terhadap Manajemen Laba Pada Perusahaan Telekomunikasi dan Konstruksi Yang Terdaftar di Bursa Efek Indonesia Periode 2013 – 2017

Yahya, Adibah; Wahyuningsih, Dian

doi:10.36555/sosiohumanitas.v21i2.1242

Cited by 10 publications

(17 citation statements)

References 8 publications

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“…The kind of data that used inside this research is quantitative data. The data derived from this study of secondary data (Yahya & Wahyuningsih, 2020).…”

Section: Methodsmentioning

confidence: 99%

Information asymmetry, government ownership, and dividends from the building construction from Indonesia

Azis

Amalia

Darma

2020

JSPSDS

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This study investigated to examine the relationship between information asymmetry and government ownership to dividend policy. Information asymmetry is measured using bid-ask spreads, while government ownership is measured using the number of government shares divided by the number of outstanding shares multiplied by 100 %. This study uses purposive sampling with a total sample of 9 sub-companies construction and building listed on the Indonesia Stock Exchange (ISE) in 2016-2019. The data used is quantitative data and data sources were taken from the company's annual financial statements. Descriptive statistics and panel data regression are used as data analysis tools. The results showed that information asymmetry has a positive and significant effect on dividend policy, government ownership does not have a significant negative effect on dividend policy, and the interaction of information asymmetry and government ownership moderates the dividend policy.

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“…The kind of data that used inside this research is quantitative data. The data derived from this study of secondary data (Yahya & Wahyuningsih, 2020).…”

Section: Methodsmentioning

confidence: 99%

Information asymmetry, government ownership, and dividends from the building construction from Indonesia

Azis

Amalia

Darma

2020

JSPSDS

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“…Meanwhile, Deferred Tax Liability is the amount of income tax payable in future periods as a result of taxable temporary differences. From this definition what must be understood is the concept of "recovery in future periods" for Deferred Tax Liabilities (Yahya & Wahyuningsih, 2019).…”

Section: Introductionmentioning

confidence: 99%

The Effect Of Deferred Tax Expense On Earnings Management

Rachmany¹,

Tajudin²

2022

JPB

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In PSAK No. 1 concerning the preparation of financial statements, the financial statements can then assess the size of the company's performance. As a basis for making business decisions, one of which is company profits. Therefore, company managers want to increase reported earnings for shareholders and external users of financial statements. This is called earnings management practice. This study aims to analyze the effect of deferred tax expense on earnings management, determine the amount of deferred tax expense and corporate earnings management. The data used in this study comes from audited financial statements at PT. Matahari Department Store, Tbk which are listed on the Indonesia Stock Exchange for the 2015-2019 period. This study uses a non-probability sampling technique, by means of saturated sampling. The data analysis used in this research is linear regression analysis, classical assumption test, t-test, f-test, and coefficient of determination. The results of this study indicate that deferred tax expense has no significant effect on earnings management with a coefficient of determination of 34.4%. Deferred tax expense cannot detect any earnings management at PT. Matahari Dept. Store,Tbk. As well as the magnitude of negative earnings management because the net profit per year is greater than cash inflows from operational activities.

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“…[19], [4], and [5] state that deferred tax assets have a positive effect on earnings management. On the other hand, [25] and [1] state that deferred tax assets do not affect earnings management, while [26] found that deferred tax assets have a negative effect on earnings management. [27] and [5] prove that deferred tax expenses have a positive effect on earnings management, but [26], [1], and [19] proves that deferred tax expenses affect earnings management.…”

Section: Introductionmentioning

confidence: 99%

Does Transfer Pricing Moderate the Effect of Deferred Tax Assets and Deferred Tax Expenses on Accrual Earnings Management of Firms in Indonesia?

Machdar¹,

Nurdiniah²

2021

EJBMR

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The purpose of this study is to analyze (a) the effect of deferred tax assets on accrual earnings management; (b) the effect of deferred tax expenses on accrual earnings management; (c) the role of transfer pricing as a moderator variable to strengthen the effect of deferred tax assets on accrual earnings management; and (d) the role of transfer pricing as a moderator variable to strengthen the effect of deferred tax expenses on accrual earnings management. The samples consist of 160 manufacturing companies listed in Indonesia Stock Exchange (IDX). The study utilizes the financial statements from 2012 to 2018. This study presents that (a) deferred tax assets influence accrual earnings management; b) deferred tax expenses affect accrual earnings management; c) transfer pricing does not strengthen the effect of deferred tax assets on accrual earnings management; and d) transfer pricing does not strengthen the effect of deferred tax expenses on accrual earnings management. This study contributes to accounting studies, tax authorities and regulators, and accounting policy makers. Firstly, this research contributes to the development of accounting studies on the role of transfer pricing as a moderator of the effect of deferred tax assets and deferred tax liabilities on earnings management. Secondly, the results of this study can make a consideration for tax authorities and regulators in addressing company management actions to minimize the amount of tax paid by utilizing policies according to PSAK. It is worth considering how to sanction companies that deliberately reduce the amount of tax that should be paid. It is necessary to conduct tax investigation by the Directorate General of taxes on companies that are indicated to have practiced accrual earnings management with the aim of reducing the tax burden. Thirdly, accounting policy makers need to consider how management reduces the tax that should be paid through accounting policies that are allowed under PSAK and transfer pricing mechanism.

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Pengaruh Perencanaan dan Aset Pajak Tangguhan Terhadap Manajemen Laba Pada Perusahaan Telekomunikasi dan Konstruksi Yang Terdaftar di Bursa Efek Indonesia Periode 2013 – 2017

Cited by 10 publications

References 8 publications

Information asymmetry, government ownership, and dividends from the building construction from Indonesia

Information asymmetry, government ownership, and dividends from the building construction from Indonesia

The Effect Of Deferred Tax Expense On Earnings Management

Does Transfer Pricing Moderate the Effect of Deferred Tax Assets and Deferred Tax Expenses on Accrual Earnings Management of Firms in Indonesia?

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