Pengaruh Profitabilitas, Aset Pajak Tangguhan, Pajak Kini dan Perencanaan Pajak terhadap Manajemen Laba
DOI:
https://doi.org/10.21009/japa.0501.01Keywords:
Deferred Tax Assets, Current Tax Expense, Earnings Management, Tax Planning, Profitability, Profit ManagementAbstract
Effects of operational cash flows, profitability, liquidity, and solvency on financial difficulties in companies in the transport and logistics sector listed on the Indonesian Stock Exchange (IDX) for the period 2020-2022. The study was conducted to determine the impact of profitability, deferred tax assets, current tax expenses, and tax planning on profit management. The study used property and real estate companies listed on the Indonesian Stock Exchange (BEI) during the period 2020-2022 as population. This study method used a quantitative method with data in the form of financial reports available on the IDX website. Samples selected using purposive sampling techniques and produced 66 observational data. Data is processed using SPSS applications and analyzed using logistic regression analysis. This research uses secondary data taken from the company's financial statements.
Based on the analysis of this study, it can be concluded that the current tax expense has a positive and significant influence on earnings management, while profitability, deferred tax assets, and tax planning are not significant to earnings management
References
Halawa, D. (2023). Pengaruh Beban Pajak Kini, Beban Pajak Tangguhan Dan Perubahan Tarif Pajak Terhadap Manajemen Laba Pada Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2015-2021. Jurnal Akuntansi, Bisnis Dan Ekonomi Indonesia, 2(1), 81–90.
Jensen, M., & Meckling, W. (2012). Theory of the firm: Managerial behavior, agency costs, and ownership structure. The Economic Nature of the Firm: A Reader, Third Edition, 283–303. https://doi.org/10.1017/CBO9780511817410.023
Kanji, L. (2019). Perencanaan Pajak dan Beban Pajak Tangguhan terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Bongaya Journal for Research in Accounting (BJRA), 2(1), 20–27. https://doi.org/10.37888/bjra.v2i1.108
Khasanah, F., Suprihati, & Samanto, H. (2023). Pengaruh Aset Pajak Tangguhan, Beban Pajak Tangguhan, Dan Perencanaan Pajak Terhadap Manajemen Laba (Studi Kasus Pada Perusahaan Infrastruktur Yang Terdaftar di BEI Pada Tahun 2017-2021). Jurnal Akuntansi Dan Pajak, 23(02), 1–11.
Marlindawaty. (2024). AKtiva Pajak Tangguhan , Beban Pajak Tangguhan Dan Akrual Pajak Terhadap Manajemen Laba Perusahaan Manufaktur Sektor Industri Barang Konsumsi. Journal , 15, 166–176.
Nafis, B., & Sebrina, N. (2023). Pengaruh Pandemi Covid-19 dan Karakteristik Perusahaan terhadap Manajemen Laba Akrual. Jurnal Eksplorasi Akuntansi, 5(1), 83–100. https://doi.org/10.24036/jea.v5i1.616
Purba, R., & Sudjiman, L. S. (2021). Pengaruh Profitabilitas, Beban Pajak Kini, Dan Aset Pajak Tangguhan Terhadap Manajemen Laba Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bei Tahun 2017-2020. Jurnal Ekonomis, 14(3C), 48–63.
Putri, D., Nuryati, T., Rossa, E., & Machdar, N. M. (2023). Pengaruh Profitabilitas, Aset Pajak Tangguhan, Perencanaan Pajak, dan Leverage Terhadap Manajemen Laba. SINOMIKA, 2(1), 1–12.
Scott, W. R. (2015). Financial Accounting Theory Seventh Edition. In Essentials of Logistics and Management, the Global Supply Chain, Third Edition. https://doi.org/10.1201/b16379
Septianingrum, F., Damayanti, D., & Maryani, M. (2022). Pengaruh Beban Pajak Kini, Beban Pajak Tangguhan dan Aset Pajak Tangguhan terhadap Manajemen Laba. Studi Akuntansi, Keuangan, Dan Manajemen, 2(1), 1–13. https://doi.org/10.35912/sakman.v2i1.1429
Suheri, T. R. R., Fitriyani, D., & Setiawan, D. (2020). Analisis Pengaruh Beban Pajak Kini, Aset Pajak Tangguhan, Discretion Accrual, Dan Tax Planning Terhadap Manajemen Laba. Jurnal Manajemen Terapan Dan Keuangan, 9(03), 157–171. https://doi.org/10.22437/jmk.v9i03.12043
Widiasari, N. M. D., Lestari, N. P. R. W., & Indriyani, N. M. V. (2023). Pengaruh Tax Planning , Investment Opportunity Set , Profitabilitas Dan Free Cash Flow Terhadap Manajemen Laba. Jurnal Riset Akuntansi Warmeda, 4(1), 7–12.
Wowor, J. C., Morasa, J., Rondonuwu, S., Clarentia Johana Wowor, J., Ekonomi dan Bisnis, F., & Akuntansi, J. (2021). Pengaruh Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Sektor Consumer Goods Industry Di Bursa Efek Indonesia (BEI). Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 9(1), 589–599. https://ejournal.unsrat.ac.id/index.php/emba/article/view/32400
