Open AccessPengaruh Perencanaan Pajak, Beban Pajak Tangguhan dan Profitabilitas Terhadap Manajemen Laba
Author(s) -
Wisnu Setyawan,
Siska Wulandari,
Widyaningrum Widyaningrum
Publication year - 2021
Publication title -
ekomabis
Language(s) - English
Resource type - Journals
ISSN - 2716-0238
DOI - 10.37366/ekomabis.v2i02.126
Subject(s) - business , business administration , panel data , profitability index , nonprobability sampling , accrual , return on assets , agricultural science , finance , mathematics , econometrics , population , demography , environmental science , earnings , sociology
Manajemen laba adalah tindakan menyimpang oleh manajemen dalam rangka memperoleh keuntungan bagi perusahaan maupun manajer. Beberapa faktor yang mendorong manajemen laba adalah perencanaan pajak dan beban pajak tangguhan serta profitabilitas. Manajemen laba diproksi oleh discretionary accruals sebagai variabel dependen dan profitabilitas diproksi oleh Return On Asset (ROA). Penelitian ini menggunakan data sekunder yaitu data perusahaan manufaktur sub sektor makanan dan minuman di BEI tahun 2015-2019 dengan menggunakan teknik purposive sampling. Analisis regresi data panel dilakukan dengan Eviews vers.10. Penelitian menunjukkan bahwa perencanaan pajak dan beban pajak tangguhan secara parsial mempengaruhi manajemen laba, sedangkan profitabilitas secara parsial mempengaruhi manajemen laba.
Profit management is a deviant act by management in order to gain profit for the company as well as the manager. Some of the factors driving profit management are tax planning and deferred tax burden and profitability. Profit management is projected by discretionary accruals as dependent variables and profitability is projected by Return On Asset (ROA). This study uses secondary data, namely data of food and beverage sub-sector manufacturing companies in IDX in 2015-2019 using purposive sampling techniques. Regression analysis of panel data is performed with Eviews vers.10. Research shows that tax planning and deferred tax expense partially affect profit management, while profitability partially affects earning management.