Pengaruh Perencanaan Pajak Terhadap Manajemen Laba Pada Perusahaan Nonmanufaktur Yang Terdaftar Di Bursa Efek Indonesia

Aditama, Ferry; Purwaningsih, Anna

doi:10.24002/modus.v26i1.576

Cited by 46 publications

(65 citation statements)

References 1 publication

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“…This may be due to more strict tax regulations, so the tax planning that made by the company less effective to minimize taxes in order to increase profits. The results of this study are consistent with Subagyo and Oktavia (2010), Ulfah (2013), Aditama and Purwaningsih (2013).…”

Section: Trr = Net Income It Ebit Itsupporting

confidence: 92%

“…The political cost hypothesis in a positive accounting theory states that the company is trying to avoid large political costs, for example the tax burden, the higher tax value, the lower the profits to be obtained. Research Subagyo and Oktavia (2010), Ulfah (2013), Aditama and Purwaningsih (2013), concluded that tax planning has a significant positive effect on earnings management. Based on the above, the hypothesis is formulated as follows H5:Tax Planning has positive effect on earnings management practices…”

Section: Tax Planning and Earnings Managementmentioning

confidence: 99%

“…Tax Planning was measured using tax retention rate, by dividing net income with earnings before interest and tax (Aditama & Purwaningsih, 2013).…”

Section: Tax Planningmentioning

confidence: 99%

See 2 more Smart Citations

The Impact of Deferred Tax Assets, Discretionary Accrual, Leverage, Company Size and Tax Planning Onearnings Management Practices

Widiatmoko

Mayangsari

2016

JDM

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The purpose of this study is to analyze and provide empirical evidence of the influence of deferred tax asset, discretionary accrual, leverage, company size, and tax planning on earnings management. Financial performance is an indicator that is required by company management to measure the effectiveness of company performance. This research used secondary data that was got from annual report published in www.idx.co.id and data from Indonesian Capital Market Directory (ICMD). Populations of the research are manufacturing companies listed on Indonesia Stock Exchange from 2011-2013. Samples were selected by using purposive sampling method. There are 208 observations that will examined by logistic regression analysis. The result shows that deferred tax asset has negative and not significant effect to the earnings management, discretionary accrual has negative and not significant effect to the earnings management, leverage has negative and significant effect to the earnings management, company size has positive and significant effect to the earnings management, tax planning has positive and not significant effect to the earnings management. Info Article

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Section: Trr = Net Income It Ebit Itsupporting

confidence: 92%

Section: Tax Planning and Earnings Managementmentioning

confidence: 99%

See 1 more Smart Citation

The Impact of Deferred Tax Assets, Discretionary Accrual, Leverage, Company Size and Tax Planning Onearnings Management Practices

Widiatmoko

Mayangsari

2016

JDM

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“…Earnings thresholds are classified into two,: (1) Zero earnings report indicating earnings management efforts to avoid losses reporting; and (2) Zero earnings changes has indicated the efforts of earnings management to avoid profits decrease. (Aditama and Purwaningsih, 2014).…”

Section: B Earnings Managementmentioning

confidence: 99%

The Influence of Earnings Management, Audit Quality and CEO Duality on Tax Avoidance

Purba

2018

Acc. J. Binaniaga

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This study a ims to get t h e empirical evidence about the influence ofearnings management, audit quality and CEO duality on the tax avoidance. Taxavoidance has used an effective tax rate (ETR) by calculating the corporate taxesexpenses divided by the earnings before income and tax during a certain period.Population of this research are the manufacturing companies in IndonesiaStock Exchange in 2014-2016 which 48 companies are using the purposive samplingtechnique. Methods of data analysis has applied the descriptive statistical analysisand multiple linear regression.These results have indicated that earnings management, audit quality andCEO duality have had a significant effect simultaneously on the tax avoidance.However, partial test results have shown that the audit quality and CEO dualityhave not affected the tax avoidance. While the earnings manegement has had asignificant effect on the tax avoidance.

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“…Penelitian yang dilakukan (Dechow & Skinner, 2000) menyatakan bahwa terdapat perbedaan pandangan atas manajemen laba terhadap kelompok akademis, praktisi dan regulator. Manajemen laba tidak dipengaruhi oleh perencanaan pajak (Aditama & Purwaningsih, 2014), (Yunila & Aryati, 2018). Sedangkan (Fitrany, 2016), (Negara & Saputra, 2017), (Sumomba & Hutomo, 2012), (Widiastuti & Chusniah, 2011) yang berpendapat bahawa perencanaan pajak memiliki pengaruh terhadap manajemen laba.…”

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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

Yahya¹,

Wahyuningsih²

2020

Sosiohumanitas

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Laporan keuangan berfungsi untuk mengkomunikasikan data keuangan dengan aktivitas perusahaan kepada pihak-pihak yang berkepentingan. Pihak yang berkepentingan tidak hanya manajemen tetapi juga otorisasi pajak, perbedaan kepentingan dan informasi tersebut mengakibatkan manajemen untuk melakukan strategi dalam mengolah data akuntansi yang dihasilkan. Manajemen laba merupakan salah satu cara dalam melakukan strategi pengolahan data akuntansi, melalui perencanaan pajak dan asset pajak tangguhan dalam laporan keuangan. Pada penelitian ini sampel yang digunakan adalah perusahaan telekomunikasi dan konstruksi sebanyak 7 perusahaan dengan data laporan keuangan periode 2013 – 2017 melalui teknik purposive sampling. Metode pengolahan data menggunakan analisis deskriptif statistic dengan alat analisis regresi linier berganda serta uji hipotesis. Hasil penelitian menunjukkan bahwa: (1) perencanaan pajak tidak berpengaruh signifikan terhadap manajemen laba, (2) Aset pajak tangguhan tidak berpengaruh terhadap manajemen laba, dan (3) perencanaan pajak dan asset pajak tangguhan secara simultan tidak berpengauh terhadap manajemen laba.

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Pengaruh Perencanaan Pajak Terhadap Manajemen Laba Pada Perusahaan Nonmanufaktur Yang Terdaftar Di Bursa Efek Indonesia

Cited by 46 publications

References 1 publication

The Impact of Deferred Tax Assets, Discretionary Accrual, Leverage, Company Size and Tax Planning Onearnings Management Practices

The Impact of Deferred Tax Assets, Discretionary Accrual, Leverage, Company Size and Tax Planning Onearnings Management Practices

The Influence of Earnings Management, Audit Quality and CEO Duality on Tax Avoidance

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

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