Pengaruh Aset Pajak Tangguhan dan Beban Pajak Tangguhan Terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021

Abstract

The purpose of this research is to examine the effect of deferred tax assets and deferred tax expenses on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. Samples were taken using the purposive sampling method. The population in this research is all industrial sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. From a population of 64 industrial sector manufacturing companies, 9 industrial sector manufacturing companies were obtained as samples. Data were analyzed using multiple linear regression analysis. Based on data analysis, it is concluded that deferred tax assets do not have a significant effect on earnings management. Deferred tax expenses do not have a significant effect on profit management. The results of the F test show that simultaneously deferred tax assets and deferred tax expenses have no effect on earnings management. The coefficient of determination (R Square) shows that the influence of deferred tax assets and deferred tax expenses on earnings management is 7.3% and the remaining 92.7% is influenced by other variables outside the research.