PENGARUH INSENTIF PAJAK, KEWAJIBAN PAJAK TANGGUHAN DAN PAJAK PENGHASILAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFKTUR YANG TERDAFTAR DI BEI

Abstract

The purpose of this study to determine whether the tax incentives, deferred tax liabilities and income tax have on the management in companies listed on the Stock Exchange 2010-2014. The study population of this study include companies in the manufacturing sector that have gone public and its shares have been listed in Indonesia Stock Exchange (BEI) from 2010 until the end of 2014. Sampling in this research use porposive sampling (judgement sampling), which is not a random sample selection criteria.

The results of hypotesis testing showed that tax incentives and deferred tax liabilities the earning management whereas the income tax has no effect on earnings management.

Keyords: tax incentives, deferred tax liabilities, income tax, profit management.