PENGARUH PERENCANAAN PAJAK DAN AKTIVA PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2013

Abstract

Earnings management is an effort in which the management to intervene in the preparation of financial statements that aim to personal or corporate interests. This study aimed to assess the effect of tax planning and deferred tax assets on earnings management in manufacturing companies. In this study using purposive sampling method in determining the number of samples that will be used, and the samples were obtained by 33 companies.  Obtained  from annual reports and financial statements of listed companies in Indonesia Stock Exchange (IDX) years 2009-2013. The dependent variable in this study is the management of profit, and independent variables in this study are planning tax and deferred tax assets. This study uses multiple linear regression in SPSS 16:00 as data processing tools.

These results indicate that the variable tax planning and deferred tax assets have no effect on earnings management.

Keywords: tax planning, deferred tax assets, earnings management